HC: Rejects MSME's writ challenging SARFAESI-proceedings, cites repetitive petitions, bypassing statutory DRT mechanism

HC: Quashes final assessment order passed beyond 2 months from due date

• In Favour of Assessee
• Citation Number : TS-767-HC-2025(KAR)-TP

ITAT: No valid Sec. 148 notice served on legal heir or executor of deceased; Quashes unsustainable reassessment order

• In Favour of Assessee
• Citation Number : TS-1701-ITAT-2025(DEL)

HC: Replicating Relaxo’s hawai slippers’ side-ridges pattern constitutes design piracy; Affirms interim injunction

Corporate Guarantee- Transfer Pricing it Right

NCLT: Sanctions amalgamation of Redbus with MakeMyTrip

ITAT: Allows bad debts claim deduction u/s 36(1) subject to verification; Denies business loss claimed via revised computation

• In Favour of Both, Partially
• Citation Number : TS-1700-ITAT-2025(DEL)

Whether MAB-linked additional banking services amount to ‘supply’; Delhi-HC's interim relief to ICICI Bank

ITAT: Quashes Sec. 263 revision over Sec. 153C assessments; Holds PCIT acted without jurisdiction

• In Favour of Assessee
• Citation Number : TS-1699-ITAT-2025(CHNY)

Delhi-HC queries Revenue on GSTAT functioning, examines maintainability of writ alleging natural-justice violation

ITAT: Extends recovery stay for JioStar; Criticizes Revenue’s inaction & directs to take clear position in next hearing

• In Favour of Assessee
• Citation Number : TS-766-ITAT-2025(Mum)-TP

HC: Vocational training for rural youth qualifies as ‘education’ u/s 2(15); Surplus generation no bar to exemption u/s 11

• In Favour of Assessee
• Citation Number : TS-1698-HC-2025(KAR)

SC: SARFAESI inapplicable in Nagaland prior to 2021; Rejects secured creditor's appeal

ITAT: Sales discount to stockists/wholesalers, not commission, not liable to TDS u/s 194H

• In Favour of Assessee
• Citation Number : TS-1697-ITAT-2025(Mum)

NCLAT: Del Credere Agent qualifies as ‘operational creditor’; Upholds NCLT’s insolvency order

ITAT: Remands Sec. 10(38) relief claim; Directs analysis of SEBI’s price manipulation findings

• In Favour of Assessee
• Citation Number : TS-1696-ITAT-2025(Mum)

Karnataka HC stays DGGI's SCN denying concessional tax on Avaada's solar EPC-contracts

CCI: Orders Maharashtra liquor vendor associations to cease and desist from anti-competitive practices

ITAT: Sec. 115BAC option once exercised applies to subsequent years; No requirement for fresh Form 10IE yearly

• In Favour of Assessee
• Citation Number : TS-1695-ITAT-2025(SUR)

ITAT: Adjudicates TP adjustment made on account of corporate guarantee, follows precedents

• In Favour of Assessee
• Citation Number : TS-762-ITAT-2025(Kol)-TP