HC: Composite notice for multiple AYs is unsustainable; Follows Lakshmi Mobile and Tharayil Medicals rulings

• In Favour of Petitioner
• Citation Number : TS-89-HC(KER)-2026-GST

HC: AO lacks power to deny Sec 244A interest; Grants interest on TDS refund to HCL Infotech

• In Favour of Assessee
• Citation Number : TS-192-HC-2026(DEL)

India, France sign off on amendments to DTAA

​Tax Beats #18 -Income-tax Act, 2025 Distilled with Pramod Achuthan

HC: Combined SCN against Uber-India for multiple periods impermissible; Separate notices mandatory

• In Favour of Petitioner
• Citation Number : TS-88-HC(AP)-2026-GST

ROC Adjudication Orders Referencer

ITAT: Mere acceptance of SBN during demonetisation period, not unexplained income; Deletes addition u/s 68

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

RBI: Releases draft directions on foreign exchange dealings of Authorised Dealers; Proposes greater flexibility

Govt revises duty drawback rates for specified gold and silver jewellery exports

US-Korea conclude Strategic Trade and Investment Deal, removing auto cap, reciprocal tariffs

Atal Innovation Mission launches flagship coffee table book ‘AI-Preneurs of India’

NITI Aayog: Launches sixth edition of “Trade Watch Quarterly” publication, analyses global trade dynamics

MCA: NCLT President Chief Justice (Retd.) Ramalingam Sudhakar demits office; Shri. Deep Chandra Joshi to act as President

ITAT: Condemns AO/CIT(A) for unreasoned findings & mechanical approach; Deletes addition u/s 69A lacking evidence

• In Favour of Assessee
• Citation Number : TS-188-ITAT-2026(Ahd)

HC: Assignment of leasehold rights with building not a ‘supply of service’; Quashes demand

• In Favour of Petitioner
• Citation Number : TS-87-HC(BOM)-2026-GST

ITAT: Grants stay to ADP India for 6 months; Considers refund more than 20% of tax demand

• In Favour of Assessee
• Citation Number : TS-162-ITAT-2026(CHNY)-TP

ITAT: Excludes comparables applying upper turnover filter; Remand PLI computation

• In Favour of Both, Partially
• Citation Number : TS-164-ITAT-2026(CHNY)-TP

ITAT: No addition u/s 68 in firm's hand where capital infusion validated through banking channels

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

ITAT: Remits adjustment qua provision of ITeS as TPO failed to follow DRP’s directions

• In Favour of Assessee
• Citation Number : TS-165-ITAT-2026(DEL)-TP

The Defence of DIN - Diluted or Disabled?