ITAT: Income-tax appeals can continue during IBC-liquidation as moratorium bars recovery, not adjudication

• In Favour of Assessee
• Citation Number : TS-1760-ITAT-2025(Mum)

ITAT: Aircraft MRO-services not FTS under India–Canada DTAA; ‘Make available’ test not satisfied

• In Favour of Assessee
• Citation Number : TS-1758-ITAT-2025(DEL)

ITAT: Allows idle capacity adjustment; Remits working capital adjustment computation

• In Favour of Assessee
• Citation Number : TS-20-ITAT-2026(CHNY)-TP

ITAT: ‘Mesne profit’ granted by Civil Court, compensation of benefit not ‘damages or restitution’, capital receipt in nature

• In Favour of Revenue
• Citation Number : TS-69-ITAT-2026(DEL)

ITAT: Rectifies Tribunal-order; Restores TP-adjustment to AO/TPO instead of CIT(A)

• In Favour of Assessee
• Citation Number : TS-24-ITAT-2026(DEL)-TP

NCLT: Mere familial relationship with ‘wilful defaulter doesn’t ipso facto attract Sec. 29A disqualification

NCLAT: Affirms NCLT order rejecting corporate debtor’s ex-director’s loan claim as ‘fraudulent’

Netherlands; European Union : Dutch Supreme Court Confirms Interest in Artificial Construction Is Non-Deductible

ITAT: Dismisses revision u/s 23 of BMA as foreign assets disclosed in ‘Schedule FA’, nothing prejudicial to Revenue's interest

• In Favour of Assessee
• Citation Number : TS-68-ITAT-2026(Ahd)

ITAT: Rejects Nil-ALP qua management & testing/validation services; Deletes outstanding receivables adjustment

• In Favour of Assessee
• Citation Number : TS-817-ITAT-2025(CHNY)-TP

HC: Declares ‘SOCIAL’ as ‘well-known’ TM; Restrains use of deceptively similar mark ‘THE-SHAKE-SOCIAL’

HC: Directs AO not to pass any assessment order on basis of TPO’s order

ITAT: Allows assessee’s MA; Directs adjudication of grounds related to MSS segment

• In Favour of Assessee
• Citation Number : TS-23-ITAT-2026(DEL)-TP

HC: Grants interim-stay on FEMA proceedings against Café Coffee Day CEO; Re-lists matter in Feb

CCI: Rejects complaint against NRCH; Policy/Rule violations cannot be examined absent Competition Act contravention

NCLAT: Affirms CCI-order closing complaint against Singareni Collieries, cites no breach of natural justice

CCI: Clears Nash Industries’ acquisition by ChrysCapital X, Two Infinity Partners, Blue Wave Investments

CCI: Approves Apollo Hospitals’ acquisition of additional equity stake in Apollo Health and Lifestyle

CCI: Clears acquisition of certain shareholding in RBL Bank by Emirates NBD Bank

AAR: Event management a ‘composite’ supply; ITC admissible on food, beverages, conference hall

• In Favour of Applicant
• Citation Number : TS-26-AAR(WB)-2026-GST