GAAR Panel characterises Hinduja Group de-merger as 'impermissible avoidance arrangement'

CBIC extends online application facility under MOOWR Scheme till Nov. 15

CBIC issues circular on entry revision post-clearance u/s 18A

SC: Doctrine of merger not of rigid application; Contempt of restored HC-order lies before HC, not SC

SC: Property of deceased muslim is ‘matruka’; ‘Will’ to be satisfied per Muslim law limits

SC: Police empowered to register FIR for threats to witnesses for giving false-evidence u/s 195A IPC

SC: Delay in filing FIR, non-recovery of weapons not fatal in light of consistent medical, ocular evidence

SC: NDPS Rules, 2022 do not oust Special Court’s interim power to release seized vehicles

SC: Statutory presumption u/s 20 Prevention of Corruption Act arises only when foundational facts proved

SC: Suit for specific performance maintainable without seeking declaratory relief against invalid agreement termination

SC: High Court shouldn’t entertain writs in service matters falling within Administrative Tribunal’s domain

SC: Powers under Article 32 & 226 to direct CBI probe a measure of ‘last resort’, used sparingly

ITAT: Debatable & controversial issues cannot be classified as ‘mistake apparent on record’ u/s 154; Quashes rectification

• In Favour of Assessee
• Citation Number : TS-1423-ITAT-2025(DEL)

Madras HC reserves judgment in bar-licensee’s plea challenging GST on licenses issued by TASMAC

HC: Delay in issuing deficiency memos in refund adjudication attracts statutory interest; Reiterates settled law

• In Favour of Petitioner
• Citation Number : TS-894-HC(DEL)-2025-GST

HC: Corporate Debtor's criminal liability can't be transferred to new management; Quashes proceedings against Directors

ITAT: Rejects FIITJEE's erroneous inclusion claim, rules scholarship funds taxable

• In Favour of Revenue
• Citation Number : TS-1422-ITAT-2025(DEL)

French legislators vote to double Digital Services Tax to 6%

ITAT: Adopts ‘interest saving method’ to arrive at fair corporate guarantee estimation; Rejects CIT(A)’s adoption of 1%

• In Favour of Assessee
• Citation Number : TS-643-ITAT-2025(Kol)-TP

ITAT: Restricts corporate guarantee to 0.5% against TPO’s 1%; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-642-ITAT-2025(Kol)-TP