ITAT: Receipt for sale of copyrighted IFE video/audio content, not royalty; Follows Engineering analysis

• In Favour of Assessee
• Citation Number : TS-1250-ITAT-2025(DEL)

HC: Quashes reassessment order passed without considering Assessee’s reply for breach of principle of natural justice

• In Favour of Assessee
• Citation Number : TS-1254-HC-2025(GUJ)

HC: Rejects CIT(E) order denying approval u/s 12AB, pre-judging trust's charitable activities at registration state impermissible

• In Favour of Assessee
• Citation Number : TS-1251-HC-2025(GUJ)

ITAT: Deletes Sec. 271D penalty on cash sale of agricultural land; Land not ‘capital asset’ outside scope of Sec. 269SS

• In Favour of Assessee
• Citation Number : TS-1252-ITAT-2025(HYD)

ITAT: Confirms dismissal of Revenue’s appeal for low tax effect, as exception under CBDT circular inapplicable

• In Favour of Assessee
• Citation Number : TS-1253-ITAT-2025(Mum)

SC: Delayed death from injury qualifies as ‘murder’, HC erred in altering conviction to ‘attempt to murder’

SC: Suit against void sale deed governed by 12-year Article 65, not 3-year Article 59 of Limitation Act

SC: Segregating MLA’s trial solely basis status for mere expediency, undermines justice-process integrity

SC: NUJS faculty’s sexual harassment complaint against Vice Chancellor time-barred; Upholds dismissal

SC: Counter-claim for specific performance not maintainable solely against co-defendant; Quashes HC order

SC: “Reasons to believe” mandatory for search and seizure under Legal Metrology Act; Quashes ITC-warehouse search

SC: Gravity of allegations outweigh delay in initiation of proceedings; Court’s to decide bail pleas in 2-months

SC: Sanctity of tender process is paramount, corrections done post opening of bids impermissible

NCLT: Admits Reliance Home Finance into insolvency citing acknowledgement of default in inter-corporate loan

SEBI: Censures stockbroker for multiple breaches of Intermediaries & Stockbroker norms

SEBI: Censures, bars NNM Securities from onboarding new clients citing misuse of client funds

SEBI: Imposes Rs. 2 lakh penalty on Co. for material facts' misrepresentation, LODR violations

SAT: Halts SEBI's coercive recovery in Sadhna Broadcast pump-and-dump case

ITAT: Upholds disallowance for brought forward business loss due to belated filing of return u/s 139(1)

• In Favour of Assessee
• Citation Number : TS-1248-ITAT-2025(Mum)

HC: Quashing Section-74 proceedings, rebukes dealer's 'harassment' under guise of fraud to invoke extended-period

• In Favour of Petitioner
• Citation Number : TS-806-HC(ALL)-2025-GST