RBI: Releases FAQs on Payment and Settlement Systems Act

HC: SEZ Officer endorsement u/r 30(4) not a pre-condition for zero-rated services prior to September 2018

• In Favour of Petitioner
• Citation Number : TS-971-HC(KAR)-2025-GST

ITAT: Documented capital asset transfer cannot be taxed as unexplained receipt; Deletes Sec.56 addition

• In Favour of Assessee
• Citation Number : TS-1571-ITAT-2025(Ahd)

Delhi HC to examine the constitutional validity of Section 2(24)(x) r.w. Section 36(1)(va)

NCLT: Sanctions demerger of non-publishing business from Bennett Coleman into Times Horizon

Taxsutra & Coortus Advisors Present M&A Rulings Digest - November, 2025!

Allows extended parsing process at Advocate’s office; Allay concerns, directs completion within 3-days

ITAT: Expenses incurred towards purchase of hardware and software consumables not capital expenditure

• In Favour of Assessee
• Citation Number : TS-695-ITAT-2025(CHNY)-TP

ITAT: Deletes TPO’s downward adjustment to assessee’s claim of deduction u/s 80IA

• In Favour of Assessee
• Citation Number : TS-694-ITAT-2025(CHNY)-TP

Delhi HC restores registration despite limitation bar, cites COVID-Illness and dispute with CA

ITAT: Estimation theory inapplicable where entire purchases are non-genuine; Restores addition

• In Favour of Assessee
• Citation Number : TS-1570-ITAT-2025(Mum)

HC: Upholds Tesla’s trans-border reputation; Interimly bars Tesla Power from using marks infringing TM “TESLA”

CBDT launches 2nd NUDGE initiative to strengthen voluntary compliance in respect of Foreign Assets

ITAT: Shields ex-BYJU’S CFO from Co.’s TDS default, grants credit; Emphasises judicial discipline

• In Favour of Assessee
• Citation Number : TS-1569-ITAT-2025(Kol)

ITAT: Deletes adjustment for guarantee fee following principle of consistency

• In Favour of Assessee
• Citation Number : TS-693-ITAT-2025(Ahd)-TP

CCI: Orders probe into Basketball Federation of India’s dominance abuse, anti-competitive conduct

OECD’s 2025 Model Update: India’s PE Battles, Profit Attribution & The UN Shadow

HC: Revenue's adverse inference sans Charity Commissioner’s finding, untenable; Trust eligible for Sec.11 exemption

• In Favour of Assessee
• Citation Number : TS-1568-HC-2025(BOM)

CBDT notifies Sec.10(46) exemption for ‘State Pollution Control Board, Odisha’

SC: Workers' PF dues get priority over secured creditor's claims under SARFAESI