Supreme Court to examine validity of Income-tax assessments during IBC moratorium u/s 14

Reaffirming Arbitral Primacy at Referral Stage

HC: HC: Criticizes CIT for misdirecting authority, judicial discipline non-negotiable; Mandates adherence to higher authority decisions

• In Favour of Assessee
• Citation Number : TS-21-HC-2026(BOM)

HC: Quashes trial Court order rejecting Sec. 8 application for referring fraud allegations to arbitration

SC grants bail in Rs. 315 cr fake ITC case citing 8-month custody and stalled trial

ITAT: Affirms deletion of addition u/s 2(22)(e); Upholds addition on STCL sans evidences to show property sale

• In Favour of Both, Partially
• Citation Number : TS-20-ITAT-2026(DEL)

HC: Arbitrator can't "disregard" contract terms between parties and interpret clause 'differently'

SC dismisses SLP seeking pre-deposit waiver on first appeal; Declines interference with caution

HC: Repetitive challenges to evade 10% pre-deposit hit by ‘constructive res judicata’; Dismisses writ

• In Favour of Respondent
• Citation Number : TS-1052-HC(ALL)-2025-GST

ITAT: ITAT: Receipts not Royalty under India-Netherlands DTAA as no use or right to use of IP given to customers

• In Favour of Assessee
• Citation Number : TS-10-ITAT-2026(DEL)

HC: Quashes money-laundering probe against Future Gaming, given no ‘proceeds of crime’ after predicate FIR’s closure

ITAT: Computer software integral to trading business, eligible for 60% depreciation despite in-house development

• In Favour of Assessee
• Citation Number : TS-1754-ITAT-2025(DEL)

ITAT: ITAT: Additional disallowance u/s 40(a)(ia) impermissible once Assessee suo motu disallowed 30% for TDS default

• In Favour of Assessee
• Citation Number : TS-17-ITAT-2026(DEL)

ITAT: Dismisses Revenue’s miscellaneous application u/s 254(2) sans ‘error apparent on record’, cannot re-argue/ recall concluded order

• In Favour of Assessee
• Citation Number : TS-19-ITAT-2026(DEL)

HC: Quashes reassessment proceedings for AY 2015-16, being time barred; Follows Rajeev Bansal judgment

• In Favour of Assessee
• Citation Number : TS-1756-HC-2025(BOM)

ITAT: Nixes Binny Bansal’s residence tax planning, rejects Flipkart co-founder’s ‘non-resident’ claim

• In Favour of Revenue
• Citation Number : TS-18-ITAT-2026(Bang)

HC: Group Insurance Policy premiums excluded from Notification No. 16/2025; Exemption only for ‘Individual Policy’

• In Favour of Respondent
• Citation Number : TS-04-HC(KER)-2026-GST

SC: Companies Act Sec. 447-448 ‘inextricably’ linked; Special Court can’t take cognizance merely on private complaint

ROC Adjudication Orders Referencer

HC: Amended “relevant date” u/s 54 prospective; Cannot be applied retrospectively to curtail refund right

• In Favour of Petitioner
• Citation Number : TS-03-HC(J&K)-2026-GST