HC: Upholds interim injunction against Canva over ‘present and record’ feature, affirms claim-centric patent analysis

ITC Reversal When Capital Goods Are Disposed — The Right Rule

HC: Clarifies eligibility yardstick under RBI’s MSME revival framework

SC: Upholds judgment validating service through GST portal to be ‘proper-service’

• In Favour of Respondent
• Citation Number : TS-35-SC-2026-GST

Revenue files SLP in DDT vs DTAA rate controversy, challenges HC judgment

HC: Following division-bench ruling, validates service through portal to be ‘proper-service’

• In Favour of Respondent
• Citation Number : TS-1064-HC(KER)-2025-GST

ITAT: Automatic re-investment of dividends doesn't create ‘undisclosed assets’; Deletes BMA addition

• In Favour of Assessee
• Citation Number : TS-103-ITAT-2026(Mum)

Tiger Roars, Tax Uncertainty Soars! – The Ultimate “Upside Down” of International Tax Jurisprudence in India

Tiger Global Ruling- Part 2- Legal Ramifications of Tiger Global Ruling

HC: Charitable status under Income Tax Act can’t cease under FCRA regime

HC: Bank attachment of ex-directors of company in liquidation unsustainable without recording satisfaction recorded u/s-88(3)

• In Favour of Petitioner
• Citation Number : TS-34-HC(MAD)-2026-GST

Offshore Supplies, Permanent Establishment and the Perils of Presumption

ITAT: Quashes block assessment as time-barred for being passed beyond 2-year limit u/s 158BE

• In Favour of Assessee
• Citation Number : TS-102-ITAT-2026(DEL)

ITAT: Investment of capital-gains in land purchased in spouse's name not eligible for Sec. 54B exemption

• In Favour of Assessee
• Citation Number : TS-85-ITAT-2026(DEL)

ITAT: Reassessment u/s 147 void ab initio sans valid Sec. 143(2) notice with DIN

• In Favour of Assessee
• Citation Number : TS-82-ITAT-2026(DEL)

ITAT: Definition u/s 2(24)(iv) cannot create tax liability, charging section mandatory for additions; Deletes addition u/s 28(i)

• In Favour of Assessee
• Citation Number : TS-101-ITAT-2026(DEL)

NCLT: Slams suspended director for ‘repeatedly’ causing hindrance in CIRP progress; Rejects plea

Government issues FAQs on India-EU FTA

ITAT: Incriminating materials found in first search, can't be used for Sec.153A assessment initiated after second search; Quashes assessment

• In Favour of Assessee
• Citation Number : TS-100-ITAT-2026(DEL)

SC: Referral Court 'functus officio' post Arbitrator's appointment, can't function as 'Subjudice Sentinel'