AAR: Vocational, self-defence services by charitable trust under Government programmes exempt, subject to valid registration

• In Favour of Applicant
• Citation Number : TS-462-AAR(GUJ)-2026-GST

ITAT: No TDS on cost-to-cost reimbursements to parent company; Deletes Sec. 40(a)(i) disallowances

• In Favour of Assessee
• Citation Number : TS-939-ITAT-2026(DEL)

The Ghost in the Machine - Supreme Court Drafts AI Constitution for Courts

ITAT: Upholds deletion of TP-adjustment qua operation and maintenance services, sale of port services

• In Favour of Assessee
• Citation Number : TS-492-ITAT-2026(Mum)-TP

CCI: Approves Honda Motor’s acquisition of 21% voting interest in Astemo

CCI: Allows Alpha Wave Ventures II’s acquisition of stake in Nxtra Data

ITAT: Penalty u/s 271DA, quasi criminal proceeding requires strict compliance; Sans corroborative evidence quashes penalty

• In Favour of Assessee
• Citation Number : TS-938-ITAT-2026(HYD)

ITAT: Deletes TP-adjustment qua IGS; Revenue’s appeal before HC does not dilute earlier order's binding nature

• In Favour of Assessee
• Citation Number : TS-491-ITAT-2026(Mum)-TP

ITAT: Rules on comparables for freight-forwarding, directs interest computation on outstanding 'net' receivables

• In Favour of Both, Partially
• Citation Number : TS-485-ITAT-2026(DEL)-TP

HC: “SEBI not expected to act as nursemaid to traders”; Role can’t help avoid losses

HC: Wrong-head GST payment to be adjusted before tax, interest and penalty recovery; Sets-aside recovery

• In Favour of Petitioner
• Citation Number : TS-460-HC(KAR)-2026-GST

ED conducts search and seizure operations on Rajesh Exports under FEMA

ITAT: Interest receipts by Barclays from Nostro account with HO & overseas branches, not taxable in India

• In Favour of Assessee
• Citation Number : TS-937-ITAT-2026(Mum)

Judicial Conflict on Commercial Activities of GPU Institutions

ITAT: DRP directions binding in nature, no discretion to deviate or selectively implement directions; Remands for fresh calculation

• In Favour of Assessee
• Citation Number : TS-936-ITAT-2026(DEL)

HC: Typographical error in SCN not a shield when Assessee participated in proceedings without objection

• In Favour of Respondent
• Citation Number : TS-459-HC(GUJ)-2026-GST

HC: Upholds penalties on partners for fake invoice, hawala-linked ITC fraud; Rejects challenge to Section 122(1A) action

• In Favour of Respondent
• Citation Number : TS-458-HC(GUJ)-2026-GST

HC: SC's cheque-dishonour compounding guidelines in Sanjabij Tari case, applicable at appellate stage

HC: Upholds transfer of winding-up petition to NCLT absent irreversible/irretrievable stage

Bombay HC to examine validity of Notification extending time-limit for completion of adjudication