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

CBDT notifies Sec.10(46)exemption for ‘Haryana State Board of Technical Education, Panchkula’

CBDT notifies Sec.10(46A)(b) exemption for ‘Odisha Real Estate Regulatory Authority’

Delhi HC directs freight-forwarder to exhaust statutory-remedy in fake-refund case; Directs cooperation with EOW/GST

SC stays section 74 proceedings, finding SCN prima facie unclear on fraud or wilful-misstatement

HC: Once SCN is issued u/s 74, court cannot test its correctness or grounds; Dismisses petition

• In Favour of Respondent
• Citation Number : TS-970-HC(MP)-2025-GST

SC: Reiterates, Indian Courts lack jurisdiction to appoint arbitrator for foreign-seated arbitration

CBDT issues memorandum for CIT(A) to intimate acceptance of appeal withdrawal for MAP cases

ITAT: Severance compensation constitutes ‘profits in lieu of salary’, not capital receipts, under amended Sec. 17(3)(iii)

• In Favour of Assessee
• Citation Number : TS-1565-ITAT-2025(HYD)

10 Key Findings of GAAR Panel Order characterising Hinduja Group de-merger as "impermissible avoidance arrangement"

AAR: Application fees charged by Kerala Devaswom Recruitment Board for recruitment examination attract GST

• In Favour of Respondent
• Citation Number : TS-969-AAR(KER)-2025-GST

HC: Rejects appeal alleging fraud by bank merely aimed at circumventing SARFAESI Act Sec. 34 bar

SC: Quashes all criminal proceedings against Sterling Group subject to payment of Rs. 5,100 cr. to banks

CBIC extends validity of CAVR order for J3-grade Stainless Steel by 1 year

AAR: No ITC on rent paid while landlord was unregistered; Credit allowed only post-registration

• In Favour of Applicant
• Citation Number : TS-968-AAR(KER)-2025-GST

ITAT: Compensation for relinquishing ‘right to sue’ is non-taxable capital receipt, not ‘profits in lieu of salary’

• In Favour of Assessee
• Citation Number : TS-1564-ITAT-2025(DEL)

ITAT: Accepts assessee's comparables’ selection; Directs granting working capital adjustment

• In Favour of Both, Partially
• Citation Number : TS-692-ITAT-2025(Mum)-TP

ITAT: Upholds assessee’s claim for deduction u/s. 80IA for inter unit transfer of power

• In Favour of Assessee
• Citation Number : TS-690-ITAT-2025(Mum)-TP

ITAT: Rules on comparables qua back-office support services, imputes 0.04% rate on comfort letter

• In Favour of Both, Partially
• Citation Number : TS-691-ITAT-2025(Mum)-TP

ITAT: Reduced shareholding due to fresh share issue, not relinquishment of right; Deletes STCG addition

• In Favour of Assessee
• Citation Number : TS-1563-ITAT-2025(DEL)