ITAT: Permits assessee to withdraw TP related appeal in light of India-Japan MAP resolution

• In Favour of None/NA
• Citation Number : TS-28-ITAT-2026(Bang)-TP

ITAT: Accepts TNMM as MAM, Berry ratio as PLI for assessee-reseller; Follows precedents

• In Favour of Assessee
• Citation Number : TS-25-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order as time-barred following Roca Bathroom ruling, considers issue pending before SC

• In Favour of Assessee
• Citation Number : TS-27-ITAT-2026(DEL)-TP

HC: Lack of major shareholder status bars transfer of TM rights; Affirms injunction against “DASAPRAKASH”

Taming the Tiger: A Transfer Pricing Roadmap for the Post-Flipkart Era

ITAT: Services rendered for AMC not managerial, technical or consultancy or FTS u/s 9(1); Sets aside order u/s 201(1)/201(1A)

• In Favour of Assessee
• Citation Number : TS-75-ITAT-2026(DEL)

NCLT: Slams directors for acting as 'self-appointed regulators' in oppression-mismanagement case; Partly allows petition

Bombay HC stays Rs. 10,000 crore+ GST demand on co-insurance/reinsurance transactions

ITAT: Sec. 263 revision cannot be based on mere ‘change of opinion’ or ‘subjective satisfaction'; Quashes revision order

• In Favour of Assessee
• Citation Number : TS-74-ITAT-2026(Ahd)

SEBI: Issues censure to IA for receiving clients' money in employee's bank account

ITAT: Impermissible to treat resident-AE 'effectively' as third party u/s.92B(2), deletes TP-adjustment w.r.t business divestment

• In Favour of Assessee
• Citation Number : TS-26-ITAT-2026(Mum)-TP

ITAT: Rejects market value-based valuation for determining unexplained investment; Deletes Sec. 69 addition

• In Favour of Assessee
• Citation Number : TS-73-ITAT-2026(Ahd)

ITAT: Absence of CA's signature in Form 56F, a curable defect; Allows Sec. 10A claim to Capgemini Technology

• In Favour of Assessee
• Citation Number : TS-70-ITAT-2026(CHNY)

Application of Section 130 vis-à-vis Section 73/74 under GST Acts

NCLT: Sec. 9 proceedings not meant for ascertaining or crystallising ‘quantum of damages’; Rejects petition

GSTAT issues Office Order regarding ease of filing appeals on portal

SC: “Trademark title not in relation to insolvency proceedings”; NCLT overstepped jurisdiction

GSTAT revokes staggered filing requirement for GST appeals u/s 112

HC: Interest on refunded IGST on 'ocean freight' runs from 'deposit date' despite Section-56 silence

• In Favour of Petitioner
• Citation Number : TS-27-HC(ORI)-2026-GST

ITAT: Non-acceptance of written submission not ‘mistake apparent on record’ u/s 254(2)

• In Favour of Assessee
• Citation Number : TS-1763-ITAT-2025(Mum)