SC to examine whether BALCO supplying electricity to employees township qualifies as business activity

Enhanced Disclosure Framework: Transition from Form No. 3CEB to Form 48

CCI: Imposes Rs. 27.38 cr. penalty on Intel for discriminatory India-specific warranty policy

ITAT: Rejects Union Bank's 'corporate restructuring' as ground for inordinate delay in instituting appeal u/s 253(3)

• In Favour of Revenue
• Citation Number : TS-178-ITAT-2026(PAN)

Writs In The GSTAT Era – From Stopgap To Targeted Constitutional Remedy

ITAT: Quantum of agricultural income irrelevant; Upholds Sec. 54B claim basis consistent agricultural use of land

• In Favour of Revenue
• Citation Number : TS-177-ITAT-2026(DEL)

ITAT: Directs CIT(A) to re-adjudicate addition basis SEBI findings in share price manipulation case

• In Favour of Assessee
• Citation Number : TS-176-ITAT-2026(Mum)

HC: Sunil Biyani’s anticipatory bail plea premature absent Sec-69 order; Grants interim protection

• In Favour of Applicant
• Citation Number : TS-79-HC(BOM)-2026-GST

Union Cabinet approves ‘Startup India Fund of Funds 2.0’ with Rs. 10,000 Cr. corpus

ITAT: Cancellation of trust registration basis mere suspicion, not in conformity with Sec. 12AB(4); Restores registration u/s 12A

• In Favour of Assessee
• Citation Number : TS-175-ITAT-2026(CHANDI)

Revenue appeals Sky High ruling on MLI enforceability before HC

HC: Sec. 40(a)(i) disallowance unsustainable on unclaimed external development charges paid to HUDA

• In Favour of Assessee
• Citation Number : TS-161-HC-2026(DEL)

HC: Registration u/s 12A rendered infructuous due to subsequent registration u/s 12AB & its reversal; Question of ‘education’ left open

• In Favour of Assessee
• Citation Number : TS-168-HC-2026(MAD)

HC: Upholds addition on bank stock statement as Assessee failed to disprove authenticity despite cross examination opportunity

• In Favour of Revenue
• Citation Number : TS-166-HC-2026(P & H)

ITAT: Dismisses MA on review of remand directions in slump sale case; No rectification invocable for reconsideration of merits

• In Favour of Assessee
• Citation Number : TS-174-ITAT-2026(Mum)

ITAT: Deletes Sec. 153A addition solely based on undated & uncorroborated loose sheets; Relies on Common Cause ruling

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

SEBI: Launches multilingual, AI-driven calling campaign to promote 'SEBI Check', 'Validated UPI Handles' initiatives

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

• In Favour of Assessee
• Citation Number : TS-158-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred u/s.153 in Coca Cola India

• In Favour of Assessee
• Citation Number : TS-157-ITAT-2026(DEL)-TP

Zero Duty, Maximum Energy: Why Budget 2026 Is a Win for Renewables