ITAT: Holds SDT-provisions, Sec.115BAB inapplicable as assessee has not commenced business

• In Favour of Assessee
• Citation Number : TS-519-ITAT-2025(DEL)-TP

HC: Granting refund on account of business closure tantamount to rewriting statute, impermissible

• In Favour of Appellant
• Citation Number : TS-772-HC(SIK)-2025-GST

Building The Indian Big Four

GSTAT gets Operational – Wait OF Eight Years Ends

HC: Receipts for use of copyrighted software, not royalty; Follows Engineering Analysis judgement

• In Favour of Assessee
• Citation Number : TS-1173-HC-2025(KAR)

HC: Grants refund as Revenue fails to pass ‘appeal effect’ order within Sec.153(3) limitation

• In Favour of Assessee
• Citation Number : TS-1176-HC-2025(KAR)

HC: Stays benami proceedings on seized cash, IO's volte-face on beneficial ownership doubtful under Sec. 24(1) satisfaction

• In Favour of Assessee
• Citation Number : TS-1175-HC-2025(MAD)

ITAT: Deletes duplicated addition of surrendered income, returned income cannot be reduced below declared figure

• In Favour of Assessee
• Citation Number : TS-1174-ITAT-2025(DEL)

Rulings impacted by 56th GST Council Recommendations

NCLT: Dispenses with meetings of equity shareholders, secured creditors in amalgamation of 19 cos.

NCLT: Tata Motors Ltd. & OrsAllows amalgamation of TML Commercial Vehicles & Tata Motors Passenger Vehicles with Tata Motors Ltd.

NCLAT: Sets aside NCLT's refusal to waive unsecured-creditors' meeting in cross-border merger when no rights compromised

NCLAT: Merger not bound by status-quo order from unrelated proceedings; Upholds amalgamation

ITAT: Deletes addition towards accumulation of funds u/s 11(3), basis inadvertent ‘punching error’ in ROI

• In Favour of Assessee
• Citation Number : TS-1172-ITAT-2025(Mum)

Denmark : Budget 2026: Denmark Plans Tax Reliefs, VAT-Free Books, and Reduced Electricity Tax

ITAT: RBI Regulations' violation alone can't justify addition u/s 68, given no unexplained credit on share capital

• In Favour of Assessee
• Citation Number : TS-1171-ITAT-2025(Mum)

SC: Jurisdiction to frame new substantial question of law is exceptional, requires strong grounds

SC: Clarifies on misinterpretation of “Beyond Reasonable Doubt”, restores conviction in rape case

SC: Agreement to sell, general PoA or unproved Will insufficient to establish valid title

SC: Motor vehicle tax payable only for use in ‘public places’, not restricted private premises