ITAT: Deletes Sec. 68 addition on excess agricultural income; Upholds genuineness basis buyer affidavits

• In Favour of Assessee
• Citation Number : TS-1470-ITAT-2025(Bang)

ITAT: Directs TPO to analyze comparable adopted by SWD service provider for benchmarking ALP under TNMM

• In Favour of Assessee
• Citation Number : TS-654-ITAT-2025(Mum)-TP

ITAT: Transactions not covered as Sec 92BA(i) omitted without saving clause, deletes adjustment

• In Favour of Assessee
• Citation Number : TS-655-ITAT-2025(PUN)-TP

ITAT: Rejects TPO/DRP’s recharacterization from ITeS services to KPO services

• In Favour of Both, Partially
• Citation Number : TS-653-ITAT-2025(HYD)-TP

Determination of Effective GST Rate Amidst Rate Change

ITAT: Provision of services in facilitating contractors for filing online tenders, not eligible business u/s 44AD

• In Favour of Both, Partially
• Citation Number : TS-1469-ITAT-2025(Bang)

HC: Allows partial negative blocking considering Assessee’s pending tax liability and need for Revenue’s examination

• In Favour of Respondent
• Citation Number : TS-915-HC(MAD)-2025-GST

HC: Allows restaurant to use mark consisting “KARIM” subject to clear disclaimer on all signages

HC: Quashes pre-SCN citing natural justice principles, submission of documents triggers Audit commencement

• In Favour of Petitioner
• Citation Number : TS-916-HC(DEL)-2025-GST

HC: Declines to interfere with arbitral award aligned with TDS principles under tax law

ITAT: Deletes disallowance u/s 14A against Aishwarya Rai Bachchan, cites no justification for rejection of suo-moto claim

• In Favour of Assessee
• Citation Number : TS-1468-ITAT-2025(Mum)

ITAT: SBI ATMs entitled to 60% depreciation rate; Allows incremental pension & gratuity fund contributions

• In Favour of Assessee
• Citation Number : TS-1467-ITAT-2025(Mum)

When the State Says 'Sign' Under a Yet to Be Born Law

GSTAT issues order classifying case categories and prescribing appeal filing timelines

ITAT: Income from renting rigs for drilling operation covered u/s 44BB & not u/s 9(1)(vi) as royalty

• In Favour of Assessee
• Citation Number : TS-1466-ITAT-2025(DEL)

HC: Tax liability paid not adjustable against pre-deposit for appeal against penalty order before GSTAT

• In Favour of Petitioner
• Citation Number : TS-914-HC(TEL)-2025-GST

HC: Quashes goods and vehicle detention for failing to issue notice u/s Section 129

• In Favour of Petitioner
• Citation Number : TS-913-HC(GUJ)-2025-GST

IBBI : Proposes templates for Beneficial Ownership Disclosure and Sec. 32A affidavit by Prospective Resolution Applicants

HC: Madras HC allows restoration of appeal on payment of admitted liability within 90 days

• In Favour of Petitioner
• Citation Number : TS-898-HC(MAD)-2025-GST

HC: Declines to quash CGST order citing jurisdictional overlap; Directs Assessee to file appeal within 3 weeks

• In Favour of Not Available
• Citation Number : TS-896-HC(ALL)-2025-GST