HC: Compliance with HC direction barring TDS deduction cannot make Assessee in default u/s 201

• In Favour of Assessee
• Citation Number : TS-1553-HC-2025(KER)

SC: SC to hear dispute concerning ‘salary’ payable u/s 53(1)(c) of IBC, on December 2

SC: SC to hear challenge to Reg. 21A of Information Utilities Regulations

SC: Corporate debtor’s promoter can’t challenge ‘approved’, ‘acted upon’ resolution plan; Rejects Avantha Holdings’ appeal

ITAT: Milk procurement falls under "Relief of the Poor," not commercial activity; Grants Sec. 11 exemption

• In Favour of Revenue
• Citation Number : TS-1552-ITAT-2025(COCH)

HC: Rival email exchanges insufficient to defeat prior-use claim; Affirms injunction protecting TM “SARKARIRESULT”

ITAT: Quashes assessment based on statements without cross-examination; Deletes Sec.68 addition

• In Favour of Assessee
• Citation Number : TS-1551-ITAT-2025(DEL)

HC: Quashes ICAI Council’s recommendation for CA’s membership removal, cites “cut-paste” job, no independent findings

Delhi HC seeks CBIC’s stand on State-authority jurisdiction for recovering central-tax demand exceeding Rs.2 cr

CBDT releases Time Series Data for FYs 2000-01 to 2024-25

ITAT: Upholds application of Rule 8D in Sec. 14A disallowance, given Assessee’s unsatisfactory explanation

• In Favour of Revenue
• Citation Number : TS-1550-ITAT-2025(Mum)

HC: No adverse action u/s 74 when buyer paid tax, despite seller’s registration later cancelled

• In Favour of Petitioner
• Citation Number : TS-957-HC(ALL)-2025-GST

ITAT: Directs recomputation of Sec.14A disallowance, limiting rule 8D(2)(ii) to investments yielding exempt income

• In Favour of Both, Partially
• Citation Number : TS-1548-ITAT-2025(DEL)

NCLAT: Gujarat Tax Dept. a 'secured creditor', given ‘statutory first charge’ under GVAT Act; Follows Rainbow Papers

ITAT: Quashes Sec. 271D penalty as time barred, limitation reckons from AO satisfaction & not show cause notice date

• In Favour of Assessee
• Citation Number : TS-1546-ITAT-2025(CHNY)

HC: Sets aside Sec. 148A(d) order & reassessment notice issued on surrendered PAN, factum already intimated to JAO

• In Favour of Assessee
• Citation Number : TS-1538-HC-2025(GUJ)

HC: Quashes Sec. 143(2) notice issued after approval of resolution plan by NCLT under IBC; Relies on Ghanshyam judgment

• In Favour of Assessee
• Citation Number : TS-1537-HC-2025(BOM)

HC: Holds disability pension as exempt, sets aside mechanical rejection u/s 119(2)(b); Clarifies Circular cannot restrict refund claims

• In Favour of Assessee
• Citation Number : TS-1540-HC-2025(GUJ)

ITAT: Adjustments u/s 143(1) sans any show cause notice, violation of Sec. 143(1)(a) intimation, unsustainable

• In Favour of Assessee
• Citation Number : TS-1547-ITAT-2025(CHNY)

SC condones 524-day delay in Revenue's SLP as exception, criticizes Dept.'s protracted legal process