ITAT: Onus to prove PE is on Revenue; Rejects AO's bland "Deemed PE" conclusion

• In Favour of Assessee
• Citation Number : TS-1753-ITAT-2025(DEL)

SC: Defers plea, seeks appropriate authority’s intervention to review stagnant EPF wage ceiling

SC: Refers Bharat Drilling case to larger bench; Clarifies upon contractual limits in arbitration

SC: Upholds HC’s power to appoint arbitral tribunal in APGENCO dispute

Calcutta HC to consider challenge to dismissal of appeal for overlooking Section 75(7) violation

HC: Satisfaction note by searched-person’s AO mandatory for Sec.153C; JAO cannot invoke Sec.148/147 basis incriminating material

• In Favour of Both, Partially
• Citation Number : TS-11-HC-2026(GUJ)

ITAT: Quashes Rs. 15-cr. penalty u/s 270A; Re-characterization of business loss as speculative loss not ‘under-reporting’

• In Favour of Assessee
• Citation Number : TS-09-ITAT-2026(Mum)

CCI: Clears acquisition of certain warrants of Federal Bank by Asia II Topco XIII

CCI: Approves Tata Steel’s acquisition of Tata BlueScope Steel’s control by buying remaining stake

CCI: Allows acquisition of remaining stake in Krosaki Harima Corp by Nippon Steel

CCI: Clears MIH Investments One’s acquisition of additional stake in Rapido

CCI: Closes complaint over AI-altered re-release of film “Raanjhanaa”, cites issues in nature of commercial dispute

HC: NCLT/NCLAT have “plenary, self-contained” contempt powers in IBC-orders; Rejects parallel HC jurisdiction

ITAT: Allows assessee’s Misc. Application; Rectifies Tribunal’s order on TP-adjustment w.r.t claim u/s.80-IC

• In Favour of Assessee
• Citation Number : TS-799-ITAT-2025(CHNY)-TP

HC: Quashes GST proceedings initiated against deceased proprietor

• In Favour of Petitioner
• Citation Number : TS-1050-HC(ALL)-2025-GST

HC: Quashes draft order and DRP’s directions as both erred in holding assessee 'eligible’

• In Favour of Assessee
• Citation Number : TS-803-HC-2025(KAR)-TP

ITAT: Cotton-waste used as raw material by spinning mills not ‘scrap’; Sec. 206C provisions inapplicable

• In Favour of Assessee
• Citation Number : TS-1752-ITAT-2025(VIZ)

ITAT: Remits comparable for RPT verification, excludes on account of failing turnover filter

• In Favour of Both, Partially
• Citation Number : TS-802-ITAT-2025(Bang)-TP

ITAT: Finds Revenue unable to controvert assessee's ITES/BPO profile, rules on comparables selection

• In Favour of Assessee
• Citation Number : TS-800-ITAT-2025(Bang)-TP

Delhi HC to hear challenge on GST for medical supplies/consumables dispensed to in-patients