HC: Protects Kajol’s personality rights, orders takedown of AI deepfakes and unauthorized merchandise

HC: Electoral support a ‘Specified Violation’ u/s 12AB(4); Rejects ‘Quality of Life’ plea for political spends, denies exemption

• In Favour of Assessee
• Citation Number : TS-238-HC-2026(KER)

ITAT: Allows Cisco Systems Inc's stay petition; Considers approach qua sister concern, other AYs, etc

• In Favour of Assessee
• Citation Number : TS-197-ITAT-2026(Bang)-TP

ITAT: Deletes TP-adjustments qua interest on loans and outstanding receivables; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-196-ITAT-2026(Ahd)-TP

SEP and Virtual PE: The Ever-Evolving Concept - Part II

NCLAT: CoC’s legal-existence can’t be denied for want of ‘juristic personality’, can litigate in own name

Quasi-judicial authorities relying on AI-generated precedents "very worrying"; Gujarat HC to lay norms

ITAT: Denial of exemption u/s 11 unwarranted, if updated return filed within permissible time u/s 139(8)

• In Favour of Assessee
• Citation Number : TS-237-ITAT-2026(PUN)

Retrospective Rewriting of Legislative Intent? Constitutional Examination of the Finance Bill, 2026’ Retrospective Amendments

HC: Copy of Bombay-HC judgment on quashing penalty u/s 122(1A) on Shemaroo top-brass being ‘non-taxable’ persons

• In Favour of Petitioner
• Citation Number : TS-105-HC(BOM)-2026-GST

HC: Dismisses NRI’s attempt to avoid DRP jurisdiction via Sec. 154; Applies amended "Eligible Assessee" definition u/s 144C(15)(b)(ii)

• In Favour of Revenue
• Citation Number : TS-236-HC-2026(MAD)

SC: NCLAT/NCLT can't reframe DTD terms on 'surmises'; Directs Ecstasy Realty's admission into CIRP

Bombay HC quashes Rs.133 cr penalty on Shemaroo top brass, declares them ‘non-taxable persons'

ITAT: Criticizes Revenue for forcing vexatious litigation, ignoring high-power committee recommendations

• In Favour of Assessee
• Citation Number : TS-235-ITAT-2026(DEL)

SC: Copy of SC judgment confirming Benami Act attachments during IBC moratorium

SC classifies Hamdard’s Sharbat Rooh Afza as a 'Fruit drink', sets aside HC judgment

RBI: Amends FEMA regulations governing export and import of currency; Stipulates guidelines on currency declaration

ITAT: Quashes assessment, holds Sec. 143(2) notice to be time-barred despite CPC-driven rectification of return

• In Favour of Assessee
• Citation Number : TS-233-ITAT-2026(DEL)

Delhi ITAT adjourns Roca & DIN cases sine-die given pendency of SC verdicts

SC: Upholds CIRP proceedings despite Sec. 391 Scheme of Arrangement; 'Tardy' Litigators can't hold economy hostage