Budget Policy on Data Centres - Is it Boon for Industry

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

HC: Allows foreign award execution directing share-transfer; Dismisses FEMA objections as delay tactics

ITAT: Quashes final assessment order being time barred u/s.153

• In Favour of Assessee
• Citation Number : TS-186-ITAT-2026(DEL)-TP

Details Emerge of India-France DTAA Amendments

ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent

• In Favour of Assessee
• Citation Number : TS-183-ITAT-2026(DEL)-TP

ITAT: Rules contractual ventures for government projects lack charitable intent; Upholds denial of exemption u/s 11

• In Favour of Revenue
• Citation Number : TS-218-ITAT-2026(SUR)

GSTAT: Directs Subway franchisee to deposit profiteered amount with 18% interest; 6-month limit u/r 133 directory

• In Favour of Respondent
• Citation Number : TS-101-GSTAT(DEL)-2026-GST

AAR: GST on pre-packaged commodities applies equally to Domestic and Export Supplies

• In Favour of Applicant
• Citation Number : TS-1083-AAR(AP)-2025-GST

AAR: Services for conduct of examinations rendered to Rajasthan-Education- Board exempt; AAR jurisdiction not ‘supplier’ exclusive

• In Favour of Applicant
• Citation Number : TS-1079-AAR(RAJ)-2025-GST

ITAT: Quashes time barred final assessment order; Follows precedent

• In Favour of Assessee
• Citation Number : TS-182-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred u/s.153; Follows Li & Fung ruling

• In Favour of Assessee
• Citation Number : TS-181-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling

• In Favour of Assessee
• Citation Number : TS-180-ITAT-2026(DEL)-TP

HC: HC: Rules Sec. 12A(2) empowers retrospective registration following omission of Sec 10(20A); Confirms Sec. 12A benefit to HMDA

• In Favour of Assessee
• Citation Number : TS-217-HC-2026(TEL)

HC: HC: Scrutiny guidelines are internal departmental matter; Rejects challenge to Sec. 143(2) notice sans 'vendetta'

• In Favour of Revenue
• Citation Number : TS-216-HC-2026(DEL)

President Trump to raise 10% global tariffs to 15%

GSTN enables online withdrawal option for small-taxpayers u/r 14A simplified registration scheme

FAA: Quashes Interest levy u/s 50 vis-à-vis Debit Notes on post-supply price revision

• In Favour of Appellant
• Citation Number : TS-100-FAA-2026-GST

ITAT: ITAT: Reassessment based on mechanical sanction u/s 151 unsustainable; Relies on Lakhmani judgment

• In Favour of Assessee
• Citation Number : TS-199-ITAT-2026(Kol)

ITAT: ITAT: Trust’s activity genuineness solely relevant for Sec.12AB registration, not quantum of expenditure or creditworthiness of donors

• In Favour of Assessee
• Citation Number : TS-215-ITAT-2026(Bang)