ITAT: Holds final assessment order passed by AO as time barred u/s.153

• In Favour of Assessee
• Citation Number : TS-146-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-145-ITAT-2026(DEL)-TP

ITAT: Flags TPO's misunderstanding of metro-construction JVs, affirms assessee's CUP method over TNMM

• In Favour of Assessee
• Citation Number : TS-139-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-144-ITAT-2026(DEL)-TP

SC: IBC can’t make “inroads” into telecom sector; Treating ‘spectrum’ as ‘asset’ to invoke Code “tail wagging the dog”

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

• In Favour of Assessee
• Citation Number : TS-143-ITAT-2026(DEL)-TP

RBI: Proposes revised Lead Bank Scheme to fine-tune structure, key functionaries' roles; Seeks feedback

ITAT: Quashes time barred final assessment order; Follows precedent

• In Favour of Assessee
• Citation Number : TS-142-ITAT-2026(DEL)-TP

ITAT: Rectifies Tribunal’s order; Directs AO to examine recharacterization issue

• In Favour of Assessee
• Citation Number : TS-141-ITAT-2026(DEL)-TP

ITAT: Grants stay of outstanding demand for period of 180 days

• In Favour of Assessee
• Citation Number : TS-140-ITAT-2026(DEL)-TP

HC: Denial of seized CPU, records deprives Assessee fair opportunity to contest adjudication

• In Favour of Petitioner
• Citation Number : TS-66-HC(CAL)-2026-GST

HC: Restores GST registration noting discrepancies between SCN and cancellation order

• In Favour of Petitioner
• Citation Number : TS-65-HC(BOM)-2026-GST

HC: No Indian goodwill, no protection; 7-Eleven loses “Big Bite” TM battle against Ravi Foods

HC: Internal roads in industrial area are taxable at 12% GST on Local Authority certification

• In Favour of Petitioner
• Citation Number : TS-1073-HC(AP)-2025-GST

ITAT: Dismisses Revenue’s plea; CIT(A) rightly admitted additional ground following order for subsequent AY

• In Favour of Assessee
• Citation Number : TS-138-ITAT-2026(Mum)-TP

HC: Omission of Rule 96(10) without saving clause lapses pending refund recovery proceedings; Quashes order

• In Favour of Petitioner
• Citation Number : TS-63-HC(AP)-2026-GST

HC: Amendment to Rule 89(5) clarificatory & applicable retrospectively; Directs re-examination of refund under IDS

• In Favour of Petitioner
• Citation Number : TS-62-HC(AP)-2026-GST

RBI: Releases FAQs on Digital Rupee

IFSCA: Releases FAQs on Global In-House Centres Regulations, 2025

HC: Rectification application rejection date vital for calculating limitation for filing appeal u/s 107

• In Favour of Petitioner
• Citation Number : TS-76-HC(GUJ)-2026-GST