HC: Citing Assessee’s co-operation, protects Assessee from coercive action pending investigation completion

HC: Finds Revenue complied with SC's Ashish Agarwal mandate on information sharing; Upholds reassessment proceedings

• In Favour of Revenue
• Citation Number : TS-1649-HC-2025(MAD)

ITAT: Admits additional ground; Quashes final assessment order passed beyond statutory time limit

• In Favour of Assessee
• Citation Number : TS-738-ITAT-2025(HYD)-TP

ITAT: Quashes assessment order as passed beyond statutory time limit; Disposes of assessee’s appeal

• In Favour of Assessee
• Citation Number : TS-736-ITAT-2025(HYD)-TP

ITAT: Sets aside AO/DRP/TPO order computing ALP qua intra group services at Nil

• In Favour of Assessee
• Citation Number : TS-735-ITAT-2025(DEL)-TP

ITAT: Directs AO to give effect to UAPA covering international transaction of royalty payment

• In Favour of Both, Partially
• Citation Number : TS-737-ITAT-2025(Mum)-TP

ITAT: Rules on TP adjustment qua commission on corporate guarantee, Standby Letter of Credit

• In Favour of Assessee
• Citation Number : TS-734-ITAT-2025(Bang)-TP

ITAT: Deletes TP adjustment qua corporate guarantee, loan and delayed receivables; Follows earlier orders

• In Favour of Assessee
• Citation Number : TS-740-ITAT-2025(DEL)-TP

HC: Sets aside order for ignoring CESS disclosure in GSTR-9 and payment of differential sum

• In Favour of Petitioner
• Citation Number : TS-1004-HC(CAL)-2025-GST

ITAT: Quashes final assessment order passed by AO in ‘utter disregard / defiance' of DRP's directions

• In Favour of Assessee
• Citation Number : TS-739-ITAT-2025(CHNY)-TP

HC: Refuses to interfere with co's capital reduction; Rejects BSE and SEBI’s appeals

HC: Deletes addition basis findings in family members’ cases; Allows STCL-LTCG set-off

• In Favour of Assessee
• Citation Number : TS-1648-HC-2025(BOM)

HC: Quashes refund denial, reaffirms that inverted-duty ITC refund is allowed for Metro-related works contracts

• In Favour of Petitioner
• Citation Number : TS-1003-HC(KAR)-2025-GST

HC: Restrains Petcare Co. from disseminating unsubstantiated claims disparaging “Drools” kibble products

HC: Revenue erred in taxing gross receipts of Trust without considering expenditure; Grants full stay of demand

• In Favour of Assessee
• Citation Number : TS-1646-HC-2025(BOM)

GST on royalty, statutory charges for assigning natural resources usage rights under Orissa-HC scanner

Croatia : Parliament Passes Legislation Implementing Pillar Two Rule Amendments for Closer Alignment with OECD GloBE Model Rules

ROC Mumbai : Penalises co. for declaring excess interim dividend due to tax miscalculation

ITAT: Allows LTCG exemption u/s 10(38) on share sale, relies on Assessee's 15-year holding period as proof of genuineness

• In Favour of Assessee
• Citation Number : TS-1645-ITAT-2025(Mum)

Tax Beats #14 - Income-tax Act, 2025 Distilled with Ameya Kunte