ITAT: Not-for-profit co.’s micro-financing activities for empowering marginalized & rural poor, ‘charitable’

• In Favour of Assessee
• Citation Number : TS-1219-ITAT-2025(DEL)

GST 2.0: A New Era of Compliance and Business Ease

Navigating GST 2.0: Implications for Pricing, Profiteering, and Compliance

ITAT: Can't restrict Sec. 54F exemption to individuals & HUFs; Private trust too eligible

• In Favour of Assessee
• Citation Number : TS-1218-ITAT-2025(DEL)

ITAT: Rules on TP adjustment qua corporate guarantee and interest on trade receivables

• In Favour of Revenue
• Citation Number : TS-759-ITAT-2023(COCH)-TP

CBIC instruction on QCO exemption for importing Aerospace grade Hydrogen Peroxide for R&D

Recasting Corporate Restructuring Jurisprudence: NCLT’s Paradigm-Setting Ruling on Creative Consideration in Demergers

CBIC issues clarification on multiple doubts over treatment of post-sale discounts

ITAT: Consideration paid in excess of valuation, entitled to benefit of first & second proviso to Section 56(2)(x)

• In Favour of Assessee
• Citation Number : TS-1217-ITAT-2025(Mum)

CBDT strongly denies due date extension rumours/fake News

Curative petition filed before SC in MFN issue

ITAT: Sec. 153C proceedings reckons from date seized material handed over to AO; Quashes assessment beyond 10 years

• Citation Number : TS-1211-ITAT-2025(DEL)

ITAT: Upholds addition u/s 68 on unexplained RTGS credits, Assessee a conduit for accommodation entries at 2% commission

• In Favour of Revenue
• Citation Number : TS-1213-ITAT-2025(DEL)

HC: Allows provision for ‘discount’ recorded on accrual basis discharged subsequently; Rejects contingent liability plea

• In Favour of Assessee
• Citation Number : TS-1212-HC-2025(KAR)

HC: Addition on unaccounted sales sans corroborative evidence unjustified; Books rejection u/s 145(3) bereft of reason invalid

• In Favour of Assessee
• Citation Number : TS-1214-HC-2025(CHAT)

HC: HC: Directs Revenue to grant refund to United Spirits, adjusted against obliterated demand for AY 2013-14

• In Favour of Assessee
• Citation Number : TS-1215-HC-2025(KAR)

Key Excerpts from SC judgment on 'speculative buyer's' CIRP against realtor

SEBI Board : Approves key proposals to relax MPS norms for big IPOs, simplification of anchor investor rules

Slovak Republic : Slovakian Finance Ministry Unveils Tax Reform Package Targeting High Earners, Digital Services, and Regulated Sectors

SC: Copy of SC judgment upholding NCLAT ruling quashing CIRP initiated against realtor at behest of 'speculative investor'