AT PMLA: Partly sets-aside attachments in Unitech fund-diversion case absent 'proceeds of crime' evidence

ITAT: ITAT: Active Sec. 12AA registration protects Assessee despite missing approval details in ROI; Restores exemption claim

• In Favour of Assessee
• Citation Number : TS-209-ITAT-2026(DEL)

Madras HC grants interim relief to Britannia on same-month ISD transfer & tax-head mismatch

HC: TM “SUNFLAME” functions as source identifier; Restrains deceptive mark “SUNFLARE” for kitchen appliances

ITAT: ITAT: Rules entire purchases cannot be bogus if sales are undisputed; Restricts Sec.69C addition to 5%

• In Favour of Assessee
• Citation Number : TS-208-ITAT-2026(DEL)

SEBI: Cuts Rs. 67 Cr. penalty to Rs. 20 lakh in fraudulent GDR issuance case after SAT remand

ITAT: Assessee fully protected by AE's counter-guarantee, accepts commission @ 0.40% over TPO's 1.55%

• In Favour of Both, Partially
• Citation Number : TS-171-ITAT-2026(Mum)-TP

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

• In Favour of Assessee
• Citation Number : TS-173-ITAT-2026(DEL)-TP

Fairness Across Borders: Evolving Insights on Treaty Non-Discrimination

GSTN’s updated advisory on interest collection; CGST/SGST ITC use for IGST-payment from Feb-2026

Madras HC to examine GST exemption on collection of toll charges; Grants interim-stay

ITAT: ITAT: Non-consideration of binding judicial precedent constitutes as “mistake apparent on record”, rectifiable u/s 254(2)

• In Favour of Assessee
• Citation Number : TS-207-ITAT-2026(DEL)

Madras HC quashes order relying on AAR-ruling qua another Assessee in ‘saumf’ classification matter

HC: Quashes Rs. 50 Cr. stamp duty on NCLT amalgamation order, directs refund of excess Rs. 25 Cr.

HC: HC: No relief u/s 158BA without evidence of undisclosed income; Validates assessment order u/s 143(3)

• In Favour of Revenue
• Citation Number : TS-205-HC-2026(ORI)

ITAT: Dismisses assessee’s appeal as withdrawn considering letter for the same

• In Favour of Assessee
• Citation Number : TS-172-ITAT-2026(CHNY)-TP

ITAT: Holds a co-developer approved u/s 3(12) of SEZ Act, eligible for deduction u/s 80-IAB

• In Favour of Assessee
• Citation Number : TS-204-ITAT-2026(Mum)

AAR: Ice-cream supplied with faludas, milk shakes, juices etc qualifies as ‘restaurant service’

• In Favour of Applicant
• Citation Number : TS-98-AAR(GUJ)-2026-GST

Netherlands; European Union : Netherlands Supreme Court Confirms 30% Ruling Cut Is Lawful

HC: Rejects FCI's former Deputy GM's appeal against PMLA conviction for disproportionate assets