SC: Reserved candidates availing prelims relaxation ineligible for unreserved vacancies during cadre allocation

SC: Triple tests determine when multiple offences form ‘same transaction’ allowed for joint trial under CrPC

SC: Expectation of higher future bids cannot justify cancellation of lawfully conducted auction

SC: Additional subsidy claims permissible only for eligible-units availing benefits under industrial policies

SC: Post-retirement departmental enquiry without Board adoption and mandatory Govt. sanction, ‘non-jurisdictional’

SC: Ordinary bail principles inapplicable in UAPA-cases; ‘Terrorist act’ not confined to use of explosives, extends to intent

ITAT: ITAT: Systematic lending with profit motive is business; Confirms characterization of interest income as business income, not IoS

• In Favour of Assessee
• Citation Number : TS-1755-ITAT-2025(Mum)

ITAT: Remits TP adjustment made towards interest on outstanding receivables; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-805-ITAT-2025(Bang)-TP

ITAT: Adjudicates issues w.r.t cost allocation, comparables selection under software development etc

• In Favour of Both, Partially
• Citation Number : TS-804-ITAT-2025(Bang)-TP

ITAT: Dismisses Revenue’s MAs against Tribunal-order for Shapoorji Pallonji concerning corporate guarantee, comfort letter

• In Favour of Assessee
• Citation Number : TS-806-ITAT-2025(Mum)-TP

Netherlands : Dutch Government Announces Plan to Implement 'Side-by-Side' Global Minimum Tax Package

SC: Lays down 'commercial realisability' test to determine Sec. 28 taxability of share exchange through amalgamation

• In Favour of Assessee
• Citation Number : TS-13-SC-2026

ITAT: Deletes Sec. 68 addition as impugned cash deposits did not pertain to relevant AY

• In Favour of Assessee
• Citation Number : TS-05-ITAT-2026(Ahd)

Govern extends ADD on Normal Butanol imports up to July 12, 2026

ITAT: Composite Trusts eligible for Sec. 80G if religious spending within statutory limit; Quashes CIT(E) order

• In Favour of Assessee
• Citation Number : TS-12-ITAT-2026(Ahd)

ITAT: Estimated commission addition u/s 153A unsustainable sans incriminating evidence when profits are disclosed

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

ITAT: Quashes revision order, PCIT’s claim of error falters as no TPO order u/s. 92CA(3) exists on record

• In Favour of Assessee
• Citation Number : TS-02-ITAT-2026(Mum)-TP

ITAT: Addition on bogus purchases u/s 69C based on investigation report sans independent inquiry, unsustainable

• In Favour of Assessee
• Citation Number : TS-1750-ITAT-2025(DEL)

ITAT: Recalls order in Mckinsey on issue of ‘Permanent Establishment’ without granting effective opportunity

• In Favour of Assessee
• Citation Number : TS-1751-ITAT-2025(Mum)

ITAT: Allows Sec. 80P deduction claim made in belated ROI filed during assessment proceedings

• In Favour of Assessee
• Citation Number : TS-1714-ITAT-2025(VIZ)