ITAT: Holds TPO’s order u/s. 92CA(3) as time-barred following precedents

• In Favour of Assessee
• Citation Number : TS-813-ITAT-2025(CHNY)-TP

HC: HC: Slaps Rs. 1 Lakh cost on Revenue for subjecting NDTV-Founders to reassessment ‘rigmarole’; Quashes callous Sec. 148 notices

• In Favour of Assessee
• Citation Number : TS-52-HC-2026(DEL)

CCI: Rs. 50 lakh penalty on Allcargo for failing to notify acquisition of Gati Express’ remaining stake

ITAT: Draft order passed in name of non-existent entity vitiates entire chain of proceedings

• In Favour of Assessee
• Citation Number : TS-16-ITAT-2026(Mum)-TP

ITAT: Allows deduction basis consistent accounting practice & binding Pay Commission recommendations

• In Favour of Assessee
• Citation Number : TS-50-ITAT-2026(Mum)

HC: Admits assessee’s appeal on jurisdiction issue u/s. 263

NCLT: Not required to ascertain 'exact quantum' of debt at Sec. 7 admission-stage; Allows petition

HC: 3-months gap mandatory between notice issuance & passing final order u/s 73

• In Favour of Petitioner
• Citation Number : TS-19-HC(BOM)-2026-GST

HC: Reliance on predecessor’s prior use requires clear TM-assignment evidence; Injuncts use of mark “SIYARAM”

Chapter Notes Over Trade Parlance Test in Customs Classification - Analysing Welkin Foods Ratio

EPFO: Extends due-date for filing Electronic Challan-cum-Return for December 2025, to January 20

SC: SC: Technology can assist, not adjudicate; Quashes HC’s direction to CBDT mandating changes in TDS software

• In Favour of Revenue
• Citation Number : TS-51-SC-2026

Tiger Global and The Recalibration of Treaty Reliance: TRCs, GAAR & Revenue Ascendancy in Indian International Tax Law

ITAT: Restores issue regarding Sec.69B addition for ‘on money’ payment towards jewellery purchase from Nirav Modi group

• In Favour of Both, Partially
• Citation Number : TS-49-ITAT-2026(DEL)

Tiger Global Judgment: GAAR finding Prominence without Formal Invocation

SAT: Quashes SEBI orders penalising Bombay Dyeing, Wadia family for misrepresenting financials; Directs refund

HC: HC: Unsigned assessment order legally invalid & incurable defect u/s 292B; Quashes reassessment

• In Favour of Assessee
• Citation Number : TS-43-HC-2026(BOM)

HC: Reassessment invalid basis change of opinion on issue accepted during original assessment u/s 143(3)

• In Favour of Assessee
• Citation Number : TS-40-HC-2026(GUJ)

ITAT: Validates reassessment pursuant to appellate directions u/s 150(1); AO empowered to reopen u/s 150 beyond prescribed limitation

• In Favour of Assessee
• Citation Number : TS-41-ITAT-2026(LKW)

ITAT: Payment towards transponder services to Bennett Coleman not ‘royalty’, not liable to deduct TDS under India-UK DTAA

• In Favour of Assessee
• Citation Number : TS-47-ITAT-2026(Mum)