ITAT: Admits additional grounds, remits them to AO to be adjudicated afresh

• In Favour of Assessee
• Citation Number : TS-185-ITAT-2026(Mum)-TP

ITAT: Adjudicates tested-party selection qua SDT of diamond-purchase, affirms CIT(A)'s relief

• In Favour of Assessee
• Citation Number : TS-187-ITAT-2026(Mum)-TP

ITAT: Directs assessee to establish no actual conversion/redemption of CCD into equity

• In Favour of Assessee
• Citation Number : TS-184-ITAT-2026(CHNY)-TP

ITAT: ITAT: Interest charged by assessee from its subsidiary higher than Internal CUP of rate on foreign currency loan; Deletes addition

• In Favour of Assessee
• Citation Number : TS-190-ITAT-2026(DEL)-TP

ITAT: ITAT: Despite taxpayer’s 'lethargy' refrains from imposing cost noting financial hardship; Remands to CIT(A) for fresh adjudication

• In Favour of Assessee
• Citation Number : TS-222-ITAT-2026(Ind)

ITAT: ITAT: Remands matter to AO despite Assessee’s ‘lethargy’, noting cancer ailment and no prejudice to Revenue

• In Favour of Assessee
• Citation Number : TS-221-ITAT-2026(Ind)

NCLT: Allows default date amendment in insolvency-plea citing ‘liberal attitude’ towards rectification of pleadings

NCLT: “Regulatory compliance necessary for foreign remittances doesn’t absolve Corporate Debtor of liability under IBC”

HC: Revenue retaining goods/vehicles pending confiscation proceedings interferes with owner’s proprietary rights ; Directs release

• In Favour of Petitioner
• Citation Number : TS-103-HC(KER)-2026-GST

ITAT: Upholds CIT(A)’s deletion of SDT addition basis omission of Sec. 92BA(i)

• In Favour of Assessee
• Citation Number : TS-189-ITAT-2026(Ahd)-TP

HC: HC: Satisfaction note after 15 months of assessment 'unreasonable', proceedings barred by limitation; Quashes Sec. 153C notice

• In Favour of Assessee
• Citation Number : TS-220-HC-2026(BOM)

HC: Rejection of Huawei’s condonation plea by mere communication without reasoned order, unsustainable

• In Favour of Petitioner
• Citation Number : TS-102-HC(P and H)-2026-GST

ITAT: ITAT: AO’s lack of inquiry on vital information renders order prejudicial to Revenue; Upholds Sec. 263 revision

• In Favour of Revenue
• Citation Number : TS-219-ITAT-2026(Mum)

Government caps RoDTEP benefits at 50% of notified rates, effective immediately

SC: Declines interference with remand in SARFAESI dispute; Directs parties to maintain status-quo

SC: Allows Byju’s to subscribe Aakash Educational shares; 25.75% stake to remain unencumbered

No Order, No Appeal? The Legal Consequences of Time-Bar Rejections Through Form GST APL-02

HC: Affirms injunction in AO Smith TM dispute; Orders “STAR SMITH” to change name, domains

Budget Policy on Data Centres - Is it Boon for Industry

Bombay HC questions ‘voluntariness' of deposit during search; Flags non-adjudication contrary to Circular