HC: Quashes tax-notice issued after resolution, for pre-CIRP period; Cites ‘clean slate’ doctrine

HC: NCLT lacks ‘elbowroom’ to replace IRP proposed by Corporate Applicant in Sec. 10 insolvency application

Bombay HC quashes SCNs/orders issued u/R 96(10) & 89(4B), citing lapse of proceedings post-omission

ITAT: Deletes Sec. 68 addition, confirms forfeited share application money is capital receipt

• In Favour of Assessee
• Citation Number : TS-1202-ITAT-2025(Mum)

ITAT: Interest u/s 234B not leviable beyond tax-discharge date; CPC erred in charging excess interest

• In Favour of Assessee
• Citation Number : TS-1196-ITAT-2025(Mum)

ITAT: Allows depreciation claim for approved research association; Deletes disallowance basis wrong assumption

• In Favour of Assessee
• Citation Number : TS-1201-ITAT-2025(Mum)

ITAT: Quashes Sec. 68 addition on unexplained share application; Directs AO to verify prior AY investments

• In Favour of Assessee
• Citation Number : TS-1195-ITAT-2025(Mum)

OECD releases tenth annual edition of 'Tax Policy Reforms' 2025

GSTAT: Directs P&G to deposit profiteered amount on sanitary-pads; Disallows 18% interest citing Rule-133(3)(c ) prospectivity

• In Favour of Appellant
• Citation Number : TS-786-GSTAT(DEL)-2025-GST

Delhi-HC cautions Revenue to search Advocate’s office in exceptional circumstances; Permits safeguarded inspection

Navigating the GST Maze - Supreme Court Clarifies Bar on Parallel Proceedings

ITAT: Directs AO/TPO to apply upper turnover filter since it adopted lower turnover limit of Rs.1 crore

• In Favour of Assessee
• Citation Number : TS-528-ITAT-2025(COCH)-TP

ITAT: Remits TP-additions qua corporate IT services and recovery of salary expenses; Follows earlier order

• In Favour of Both, Partially
• Citation Number : TS-529-ITAT-2025(COCH)-TP

ITAT: Adopts 0.5% for corporate guarantee; Remits TP-addition qua corporate IT services

• In Favour of Both, Partially
• Citation Number : TS-530-ITAT-2025(COCH)-TP

ITAT: Condones 781-day delay as ‘sufficient cause’ established; Remits to CIT(A) to decide issues afresh

• In Favour of Assessee
• Citation Number : TS-1182-ITAT-2025(Mum)

ITAT: Remands matter for fresh consideration of wage revision provision & shifting loss

• In Favour of Assessee
• Citation Number : TS-1179-ITAT-2025(Mum)

NCLAT: Ex-IRP’s withdrawal of fees without CoC ratification, an ‘unauthorized act’; Upholds NCLT order

HC: Order without DIN remains effective unless declared void by competent court; Dismisses writ

• In Favour of Respondent
• Citation Number : TS-787-HC(AP)-2025-GST

HC: Interimly restrains Pharma co. from using name, mark similar to Sun Pharma’s “ROSUVAS”

HC: Condones 29 days’ delay in filing Form 10B; Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction

• In Favour of Assessee
• Citation Number : TS-1200-HC-2025(BOM)