India’s 2026 Safe Harbour Regime Overhaul- A New Era of Certainty, Calibration, and Consequence

The Great GST Reset - When the Law Finally Met the Industry’s Expectations

HC: Sans deliberate/conscious concealment, can't invoke 'underreporting-misreporting' penalty; Notes Verizon's TP documentation compliance

• In Favour of Assessee
• Citation Number : TS-163-HC-2026(MAD)-TP

SAT: Dismisses finfluencer Avadhut Sathe’s M.A, cites non-disclosure of assets

HC: 82°E’s “Lotus Splash” a mark/sub-brand, not descriptor; Temporarily bars infringement of Lotus Herbals’ TM

ITAT: Quashes Sec. 263 order against Sr. Adv. Mukul Rohatgi; Holds revision must be based on material, not mere “different view”

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

HC: Quashes ‘fraud’ tag on Shrenuj Promoters; Raps bank’s one-sided ‘re-examination’

ITAT: Deletes Sec.68 addition; Alleged unexplained credit is income already offered to tax & not liability

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

AAR: Supply of medical items to in-patients & consultation service to out-patients, exempt from GST

• In Favour of Applicant
• Citation Number : TS-86-AAR(TN)-2026-GST

AAR: In-patient healthcare services including medicines qualify as composite supply, exempt

• In Favour of Not Applicable
• Citation Number : TS-1078-AAR(MAH)-2025-GST

SC posts JAO-FAO batch for Apr. 6, to consider retro amendment effect

ITAT: Statutory audit requirement u/s 44AB is mandatory despite exempt income where turnover exceeds threshold

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

IBBI: Floats Discussion Paper on strengthening CoC’s oversight, procedural clarity under CIRP Regulations

HC: Ordinary photocopy of instrument inadmissible as 'secondary evidence'; Quashes arbitral award

HC: Enforcement of security interest by invoking SARFAESI can't oust Arbitrator's jurisdiction under MSCS Act

AAR: ITC unavailable on immovable property constructed for leasing

• In Favour of Not Applicable
• Citation Number : TS-1077-AAR(TN)-2025-GST

FEMA Adjudicating Authority slaps Rs. 184 Cr. penalty on NewsClick Studio, Director

AAR: Margin valuation inapplicable where seller not engaged in second-hand sale of car

• In Favour of Not Applicable
• Citation Number : TS-85-AAR(TN)-2026-GST

HC: Failure to comply with VsV 2020, automatically revives revision proceedings; Holds Assessee eligible for VsV 2024 benefit

• In Favour of Assessee
• Citation Number : TS-183-HC-2026(J & K)

AAR: Non-compete with US group entity qualifies as export of service

• In Favour of Respondent
• Citation Number : TS-84-AAR(TN)-2026-GST