Calcutta HC to examine Rule-88B proviso disallowing ECL adjustment against interest liability for delayed filing

CBDT notifies Sec.10(46A)(b) exemption for Ghaziabad Development Authority

HC: ‘WOW’ commonly used word, cannot be monopolized; Rejects Wow Momo’s interim injunction plea

ITAT: Third Member deletes addition u/s 68, taxation of same income twice unsustainable

• In Favour of Assessee
• Citation Number : TS-1234-ITAT-2025(DEL)

IFSCA’s New Rules on Third-Party Fund Management Framework

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HC: Can't discard Arbitral Tribunal's order merely basis 'erroneous finding'; Rejects petition

ITAT: Addition u/s 56(vii)(b) over difference in stamp-duty valuation due to calculation method change, unsustainable

• In Favour of Assessee
• Citation Number : TS-1233-ITAT-2025(Mum)

ITAT: Holds TPO exceeded jurisdiction in following methodology u/s.50C & itemizing slump-sale assets

• In Favour of Assessee
• Citation Number : TS-544-ITAT-2025(CHNY)-TP

HC: Basis classification-issue dealt by AAAR, Section 74 SCN invoking extended-period on same issue unsustainable

• In Favour of Petitioner
• Citation Number : TS-800-HC(KAR)-2025-GST

ITAT: Dismissal of appeals instead of adjudication on merits, under purview of “mistake apparent on record” u/s 254(2)

• In Favour of Assessee
• Citation Number : TS-1232-ITAT-2025(Bang)

HC: Bail can’t be granted where integrity of public-office under scanner; Rejects former Chhattisgarh Minister’s plea

HC: Rejects Revenue's submission that “variation” u/s.144C(1)/144C(15) includes “no variation”, Holds assessee not 'eligible'

• In Favour of Assessee
• Citation Number : TS-543-HC-2025(BOM)-TP

AAR: Fly ash bricks used in residential, commercial-projects by Government, others attracts 12% GST

• In Favour of Not Available
• Citation Number : TS-799-AAR(TN)-2025-GST

SAT: Overturns penalty imposed on Saradha Realty's Company Secretary; Reprehends SEBI for wrongful prosecution

HC: Compensation received on land acquisition not exigible to tax u/s 96 of RFCTLARR Act

• In Favour of Assessee
• Citation Number : TS-1228-HC-2025(CHAT)

GSTAT: State’s cinema-ticket price cap not a profiteering license; Orders Mallikarjuna Cinema to deposit

• In Favour of Appellant
• Citation Number : TS-798-GSTAT(DEL)-2025-GST

HC: CCI can examine fresh complaints despite prior dismissal; Upholds probe against Asian Paints

ITAT: Directs Revenue to estimate Assessee’s income @ 6% u/s 44AD; Rejects 8% profit estimation

• In Favour of Assessee
• Citation Number : TS-1227-ITAT-2025(Mum)

AAR: 5% GST on Rice export, if within 'Pre-packaged & Labelled' definition

• In Favour of Applicant
• Citation Number : TS-797-AAR(GUJ)-2025-GST