ITAT: Rendering web hosting services through automated facilities, not Royalty under Article 12 of India-US DTAA

• In Favour of Assessee
• Citation Number : TS-847-ITAT-2026(CHNY)

HC: Quashes arrest basis failure to furnish valid grounds and absence of DIN in arrest-memo

• In Favour of Petitioner
• Citation Number : TS-423-HC(ALL)-2026-GST

Salary Structuring After the Income-Tax Act, 2025: A New Rulebook for Employers & Employees

ITAT: Dismisses assessee’s appeal as withdrawn considering settlement of TP issues under APA resolution

• In Favour of None/NA
• Citation Number : TS-454-ITAT-2026(Bang)-TP

ITAT: Bad-debts recovery, originally written-off by amalgamating entities, falls within exception u/s 270A(6)(a); Deletes penalty

• In Favour of Assessee
• Citation Number : TS-850-ITAT-2026(CHNY)

GST @ 9

HC: Dismisses Russian Co.’s Rs. 19,500 cr. Indian decree plea, given dispute subject to international arbitration

ITAT: Allows related-party business development expenses given evidence establishes genuineness beyond suspicion

• In Favour of Assessee
• Citation Number : TS-842-ITAT-2026(Mum)

HC: Non-consideration of Assessee’s reply on delay, an error apparent on record; Quashes appeal rejection

• In Favour of Petitioner
• Citation Number : TS-421-HC(ORI)-2026-GST

HC: Scheduled offence registration not prerequisite for attachment or inquiry; Affirms Single Judge's judgment

ITAT: No doctrine of merger exists between orders u/s 143(1) vis-a-vis u/s 143(3), as Sec. 143(1), 143(3), & 144 operate Independently

• In Favour of Revenue
• Citation Number : TS-851-ITAT-2026(DEL)

IFSCA: Issues Master Circular for recognised Stock Exchanges and Clearing Corporations

SEBI: Proposes review of framework for calculation of Net Distributable Cash Flows for InvITs

RBI: Issues FAQs for Portfolio Investment Positions by Counterpart Economy

HC: Sec. 115BBE amendment, enhancing tax-rate to 60%, applies prospectively sans express language for retrospective effect

• In Favour of Assessee
• Citation Number : TS-849-HC-2026(RAJ)

ITAT: Repayment of loan not taxable as unexplained expenditure u/s 69C sans P&L expense claim

• In Favour of Assessee
• Citation Number : TS-841-ITAT-2026(Mum)

ITAT: Ex-gratia severance compensation received upon employment termination a capital receipt, not taxable as salary

• In Favour of Assessee
• Citation Number : TS-840-ITAT-2026(Mum)

Timeline for Mandatory ‘Ship To GSTIN’, voluntary EWB closure functionalities extended to Aug. 1.

Chhattisgarh HC to ponder Sec. 147A constitutionality; Petitioner alleges judgments overruled via legislative fiat

HC: Restrains Crompton’s ‘GRACE’ fans, upholds prima facie originality of Orient Electric’s ‘AEON’ design