In blockbuster Hinduja GAAR case, HC poses foundational questions

SC: Directs nationwide expansion and utilisation of Open Prisons to reduce overcrowding

SC: Review petition doesn’t justify non-compliance with orders; Courts must act firmly against contempt

SC: Overdrawing beyond sanctioned limit without consent leads to partial discharge of surety’s liability

SC: When lease deed’s plain text reveals intention, purposive or ex-post-facto interpretation ‘unnecessary’

SC: Sec. 202 CrPC inquiry not mandatory for complaints by public servants; Revives drug misbranding prosecution

SC: State bound by earlier concession; Rajasthan teacher candidates entitled to appointment basis available vacancies

ITAT: Brought forward losses to be adjusted before unabsorbed depreciation against business income u/s 32(2) & 72

• In Favour of Assessee
• Citation Number : TS-294-ITAT-2026(DEL)

ITAT: Notice served on non-existent company, post conversion to LLP, invalid; Quashes reassessment

• In Favour of Assessee
• Citation Number : TS-292-ITAT-2026(DEL)

ITAT: Deletes TP-adjustment qua interest on outstanding receivables in case of debt-free assessee

• In Favour of Assessee
• Citation Number : TS-217-ITAT-2026(CHNY)-TP

HC: Mechanical order ignoring Assessee’s submissions causes grave prejudice; Quahses Rs.54 cr demand

• In Favour of Petitioner
• Citation Number : TS-138-HC(BOM)-2026-GST

ITAT: Grants extension of stay of demand for 180 days or appeal’s disposal, whichever is earlier

• In Favour of Assessee
• Citation Number : TS-219-ITAT-2026(DEL)-TP

HC: Sec. 201(3) orders must align with quarterly filing dates; Rejects Revenue’s annual computation plea for TDS limitation

• In Favour of Assessee
• Citation Number : TS-293-HC-2026(BOM)

ITAT: Grants assessee stay for recovery of outstanding demand

• In Favour of Assessee
• Citation Number : TS-218-ITAT-2026(DEL)-TP

HC: ISD to distribute ITC in the month of becoming entitled u/s 16; Upholds Rule 39(1)(a) validity

• In Favour of Petitioner
• Citation Number : TS-137-HC(MAD)-2026-GST

HC: Temporarily bars pharma co. from using marks infringing GSK’s TM “PHEXIN”, citing inevitable confusion

Corporate Guarantee Fees as ‘Other Income’ - Is the Characterisation Guaranteed?

HC: “Doctrine of precedent is binding discipline”; Stressing hierarchical order, dismisses reference in SARFAESI matter

ITAT: Rejection of Trust registration due to non-commencement of activities not a ‘specified violation’ u/s 12A(1)(ac)(iii)

• In Favour of Assessee
• Citation Number : TS-291-ITAT-2026(CHNY)

Allahabad HC grants interim-relief to Oppo Mobile in petition challenging post-supply discount provision