The Budget Journey: from Complexity to Clarity

After Individual Taxpayer’s Now Corporates: Oblique Move for Pushing Transition to New Regime

SC: Sec. 29A(5) application for extension of Arbitrator’s mandate maintainable even after expiry of time

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

• In Favour of Assessee
• Citation Number : TS-107-ITAT-2026(DEL)-TP

Significant GST and Indirect Tax Rulings, Litigation Trackers, Notifications and Circulars for January 2026

SC: SC to examine whether CCI can probe patent-linked abuse of dominance disputes

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

• In Favour of Assessee
• Citation Number : TS-106-ITAT-2026(DEL)-TP

ITAT: ITAT: No Sec. 234C interest if advance tax paid on due date; Date of credit to department beyond Assessee's control

• In Favour of Assessee
• Citation Number : TS-121-ITAT-2026(Mum)

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

• In Favour of Assessee
• Citation Number : TS-105-ITAT-2026(DEL)-TP

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

• In Favour of Assessee
• Citation Number : TS-104-ITAT-2026(DEL)-TP

NCLAT: Quashes CCI-order rejecting dominance abuse complaint in coal terminal case, remits matter

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

• In Favour of Assessee
• Citation Number : TS-103-ITAT-2026(DEL)-TP

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

• In Favour of Assessee
• Citation Number : TS-96-ITAT-2026(DEL)-TP

SC: Single insolvency petition maintainable against 'intrinsically' connected entities; Upholds real-estate firms' CIRP

ITAT: Directs JAO to delete levy of additional interest u/s. 234B and 234C and refund same

• In Favour of Assessee
• Citation Number : TS-102-ITAT-2026(Ahd)-TP

ITAT: ITAT: Non-issuance of jurisdictional notice u/s 143(2) by appropriate authority, fatal & incurable defect; Quashes assessment

• In Favour of Assessee
• Citation Number : TS-120-ITAT-2026(Mum)

ITAT: Quashes final assessment order being time barred; Follows judicial precedent

• In Favour of Assessee
• Citation Number : TS-101-ITAT-2026(DEL)-TP

ITAT: Deletes TP-adjustment w.r.t fee for business support services; Rules on comparables for project segment

• In Favour of Assessee
• Citation Number : TS-100-ITAT-2026(CHNY)-TP

ITAT: Quashes time-barred final assessment order; Follows Li & Fung (India) ruling

• In Favour of Assessee
• Citation Number : TS-99-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred; Follows judicial precedent

• In Favour of Assessee
• Citation Number : TS-98-ITAT-2026(DEL)-TP