AAR: Invoice value deemed value of supply for related parties; Transport to unregistered persons exempt

• In Favour of Applicant
• Citation Number : TS-906-AAR(AP)-2025-GST

FATF publishes comprehensive guidance to intensify global efforts for criminal assets recovery

20 Key observations from NCLAT judgment lifting CCI ban on WhatsApp-Meta data sharing

ITAT: Citing ‘real income’ principle, allows expenditure deduction despite delay in filing Form 10B

• In Favour of Assessee
• Citation Number : TS-1446-ITAT-2025(Bang)

AAR: ‘Cotton Seed Cattle Feed’ by mixing Oil/De-Oiled cake ineligible for exemption

• In Favour of Respondent
• Citation Number : TS-905-AAR(AP)-2025-GST

AAR: Rules on ITC eligibility for Power transmission infrastructure like cables, wires, switchyards

• In Favour of Applicant
• Citation Number : TS-891-AAR(GUJ)-2025-GST

Supreme Court’s Landmark Ruling - A New Hope for ITC Disputes in GST Era?

NCLT: Repossessed EVs being Gensol's assets under CIRP, rejects secured financial creditor’s sale plea

ITAT: Quashes assessment order as notice u/s 143(2) not in format prescribed by CBDT Circular

• In Favour of Assessee
• Citation Number : TS-1445-ITAT-2025(Rjt)

NCLAT: Quashes CCI ban on WhatsApp-Meta data sharing, upholds Rs. 213 cr. penalty on Meta

AAR: ‘Talimpu Dinusulu’, a blend of Jeera, Mustard & Dal, mixed supply, taxable at highest-rated ingredient

• In Favour of Applicant
• Citation Number : TS-904-AAR(AP)-2025-GST

HC: Suspends LOC issued to former Non-Executive Director of Blu Smart in Gensol Engineering probe

ITAT: Confirms 75% extrapolation of management quota donations, cites systematic pattern of unaccounted income

• In Favour of Revenue
• Citation Number : TS-1444-ITAT-2025(Ahd)

AAR: Pre-packaged processed frozen shrimps in printed cartons of upto 25 kgs for export, taxable

• In Favour of Respondent
• Citation Number : TS-903-AAR(AP)-2025-GST

AAR: ‘Slump Sale’ of specific unit of a construction site as ‘going concern’ is exempt

• In Favour of Respondent
• Citation Number : TS-902-AAR(GUJ)-2025-GST

HC: Directs transfer of domain names using TM “BIMA SUGAM” dishonestly registered by Insurance Agent

AAR: R&D activity for AYUSH under a grant-in-aid taxable unless research body is notified

• In Favour of Respondent
• Citation Number : TS-901-AAR(AP)-2025-GST

ITAT: Remits ALP adjustment qua delayed realization of export receivables; Applies rule of consistency

• In Favour of Both, Partially
• Citation Number : TS-648-ITAT-2025(Mum)-TP

ITAT: Quashes final assessment order for non-compliance with DRP Directions; Holds order violates Sec.144C(13)

• In Favour of Assessee
• Citation Number : TS-649-ITAT-2025(CHNY)-TP

ITAT: Restores adjustments w.r.t ITES / manufacturing segments and management charges; Follows earlier order

• In Favour of Both, Partially
• Citation Number : TS-650-ITAT-2025(Ahd)-TP