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

ITAT: Deletes adjustment for reimbursement of expenses basis TPO's failure to understand the issue

• In Favour of Assessee
• Citation Number : TS-645-ITAT-2025(DEL)-TP

ITAT: Directs assessee to substantiate FAR similarity qua AE & non-AE segments, remits interest on receivables

• In Favour of Both, Partially
• Citation Number : TS-644-ITAT-2025(Bang)-TP

ITAT: Expense reimbursement did not qualify as SDT; Confirms CIT(A)’s deletion of adjustment

• In Favour of Assessee
• Citation Number : TS-633-ITAT-2025(Ahd)-TP

SC: Cautions “gallant” Investigating Officers against impulsively summoning lawyers to know “true case details”

ITAT: BOT project grants by State Government, capital in nature, as promoter’s contribution

• In Favour of Assessee
• Citation Number : TS-1421-ITAT-2025(Mum)

HC: Passes John Doe order restraining infringement of Reckitt’s product’s distinctive bottle shapes, trade dress

ITAT: Approval u/s 153D not mandatory in post-remand cases; Upholds AO's jurisdiction

• In Favour of Revenue
• Citation Number : TS-1420-ITAT-2025(DEL)

Supreme Court’s Pride Foramer Ruling – More Peril than Pride?

Taxsutra & Coortus Advisors Present M&A Rulings Digest - October, 2025!

NCLT: Clears demerger of HUL’s ice-cream business undertaking into Kwality Wall’s

HC: Order confirming demand higher than SCN is ‘without jurisdiction’, runs contrary to section 75(7)

• In Favour of Petitioner
• Citation Number : TS-892-HC(KAR)-2025-GST

Govt notifies proper officer for entry revision u/s 18A; Prescribes Rs. 1000 fee for e-Application

ITAT: Rejects AO's attempt to classify 50% gain as IoS; Holds entire gain as LTCG

• In Favour of Assessee
• Citation Number : TS-1419-ITAT-2025(Mum)