ITAT: Interest paid by Vijaya Bank to political party subject to TDS u/s 194A; Remits issue of disallowance u/s 40(a)(ia) to AO

• In Favour of Revenue
• Citation Number : TS-1631-ITAT-2025(Bang)

Reflections on Indian TP controversies – Reassessment u/s 147 in reference to transfer pricing provisions

ITAT: “Dumb documents” have no evidentiary value, incapable of supporting addition; Deletes Sec. 69B addition

• In Favour of Assessee
• Citation Number : TS-1630-ITAT-2025(CHNY)

HC: Quashes backdated, DIN less rectification order; Departs from Jharkhand HC reasoning

• In Favour of Assessee
• Citation Number : TS-1628-HC-2025(BOM)

HC: SARFAESI auction purchaser of dormant assets not automatically liable for debtor’s general dues

HC: Civil Court has jurisdiction to decide title, fraud claims by non-borrower against Bank's SARFAESI Action

HC: Reads down Section-16(2)(aa); Recipient to be heard before ITC-denial for supplier’s default

• In Favour of Petitioner
• Citation Number : TS-995-HC(GAUH)-2025-GST

HC: Practice of giving personal hearing for uploading order, inexplicable; Directs notice serving by e-mail/number

• In Favour of Petitioner
• Citation Number : TS-993-HC(DEL)-2025-GST

SC: Sec. 32(2) the sole, exhaustive source of arbitrator’s power to terminate proceedings

HC: Dismisses Revenue's review petition against judgment that affirms mandatory 60-day disbursal time for refunds

• In Favour of Respondent
• Citation Number : TS-994-HC(CAL)-2025-GST

HC: Assessee’s unawareness of SCN until clients received notices valid ground for belated appeal

• In Favour of Petitioner
• Citation Number : TS-992-HC(DEL)-2025-GST

Import under Diamond Imprest Authorisation exempt from IGST and Compensation Cess

ITAT: Sec. 153D approval defective by collective grant for multiple Assessees/AYs; Restores matter to stage of illegality

• In Favour of Both, Partially
• Citation Number : TS-1627-ITAT-2025(ALLD)

NFRA: Publishes Annual Report 2024-25, highlights improvements in large audit firms’ policies

AAR: No GST on online-platform holding balance freight for onward remittance to Carriers upon delivery

• In Favour of Applicant
• Citation Number : TS-991-AAR(TN)-2025-GST

ITAT: Deletes TP-adjustments made qua IGS payment and marketing support services

• In Favour of Assessee
• Citation Number : TS-723-ITAT-2025(Kol)-TP

HC: Best judgment assessment deemed withdrawn once returns filed with late fee

• In Favour of Petitioner
• Citation Number : TS-990-HC(AP)-2025-GST

ITAT: Quashes assessment order as time-barred, issue pending resolution in Shelf Drilling

• In Favour of Assessee
• Citation Number : TS-722-ITAT-2025(HYD)-TP

ITAT: Deletes reimbursement of expenses adjustment; Holds transaction requires no separate mark-up

• In Favour of Assessee
• Citation Number : TS-721-ITAT-2025(CHNY)-TP

India’s VDA Taxation Implementation Difficulties & The Case for Reform