ITAT: Substitution of Sec. 271AAB with Sec. 271AAC is a rectifiable mistake u/s 154; Penalty section correction valid

• In Favour of Revenue
• Citation Number : TS-1641-ITAT-2025(Ahd)

ITAT: Holds final assessment order passed beyond statutory time limit; Follows precedents

• In Favour of Assessee
• Citation Number : TS-733-ITAT-2025(HYD)-TP

New Labour Codes Effective from November 21, 2025: Reshaping Wages, Gratuity & Compliance

PBPTAT: Prosecution must rest on independent evidence, not solely on provisional attachment order findings

• In Favour of Assessee
• Citation Number : TS-1640-PBPTAT-2025(DEL)

HC: Accessibility of mobile apps ShareChat, Moj in Delhi confers jurisdiction in Zee’s copyright suit

Madras HC reserves verdict on petitions challenging extended period demands u/s 74

AAR: Instant Premix Tea sachets in promo packs taxable as ‘mixed supply’, attracts 5% tax

• In Favour of Applicant
• Citation Number : TS-1001-AAR(GUJ)-2025-GST

HC: Quashes award against Thermax, for being “ex facie perverse”; Slams Arbitrator for ignoring vital evidence

ITAT: Receipts from test-reports sharing scientific experience taxable as ‘royalty’; IT support reimbursements not FTS

• In Favour of Assessee
• Citation Number : TS-1639-ITAT-2025(DEL)

ITAT: Directs AO to grant relief u/s 90/91 as Form No.67 & revised return filed within stipulated time

• In Favour of Assessee
• Citation Number : TS-1637-ITAT-2025(DEL)

HC: Copy of Delhi HC judgment allowing distribution of CENVAT-credit transitioned by ISD-registrant

• In Favour of Petitioner
• Citation Number : TS-1000-HC(DEL)-2025-GST

AAR: Imitation Jari / Badla Yarn from metallized films taxable at 5%

• In Favour of Applicant
• Citation Number : TS-999-AAR(GUJ)-2025-GST

NCLT: Approves Vedanta’s Rs. 545 cr. resolution-plan for Incab Industries; Cites 'clean slate' for new management

DGFT notifies revised procedure for claiming deemed export benefits in Application ANF-7A

AAR: Supply of waste-processing machinery to Municipality taxable at 18%, not exempt

• In Favour of Not Available
• Citation Number : TS-998-AAR(GUJ)-2025-GST

SC: Vital distinction between 'business income' & profits 'derived' from business; Sec. 36(1)(viii) benefit "ring-fenced"

• In Favour of Revenue
• Citation Number : TS-1633-SC-2025

AAR: Rent received from Godown leased for storage of Paddy not taxable

• In Favour of Applicant
• Citation Number : TS-997-AAR(TN)-2025-GST

HC: Interimly bans Delhi footwear Co. from infringing Monster Energy’s TM “MONSTER”

HC: Rejects Marico’s plea alleging Everest Coconut oil label imitates “Parachute” packaging

HC: Injuncts domain infringing Onesto Labs’ “CHEMIST AT PLAY” TM