ITAT: Denies India-Cyprus DTAA benefit, holds Assessee not beneficial owner of interest income

• In Favour of Revenue
• Citation Number : TS-1308-ITAT-2025(DEL)

HC: Interest mandatory on undisputed-refund delayed beyond 60 days of application; Reiterates pre-GST law

• In Favour of Petitioner
• Citation Number : TS-837-HC(GUJ)-2025-GST

HC: Pre-decisional hearing not mandatory for provisional attachment; Partly quashes Single-judge ruling

• In Favour of Respondent
• Citation Number : TS-836-HC(KAR)-2025-GST

HC: Denies Sec 80-IB(10) deduction due to firm's non-existence; Rules joint venture not genuine

• In Favour of Revenue
• Citation Number : TS-1307-HC-2025(MAD)

HC: Quashes FIR against Directors in cheque-dishonor case, given no ‘vicarious criminal liability’

Discontinuation of Cess: Exemption or Not?

Expert Comment from Mr. Ajay Rotti, CEO Tax Compass on Niti Aayog’s report

20 Key Excerpts from Niti Aayog’s Report on Enhancing Certainty & Transparency on PE and Profit Attribution

ITAT: Mobikwik not liable to deduct TDS u/s 194H on payment gateway charges sans principal-agent relationship

• Citation Number : TS-1302-ITAT-2025(DEL)

ITAT: Sec. 56(2)(viii)(b) not invokable on leasehold rights; Deeming provisions confined strictly to ‘land & building’

• In Favour of Assessee
• Citation Number : TS-1301-ITAT-2025(DEL)

ITAT: Sets aside CIT(A)’s rectification order on delayed EPF contribution basis subsequent Checkmate judgment

• In Favour of Assessee
• Citation Number : TS-1300-ITAT-2025(DEL)

ITAT: Notice u/s 143(2) not issued in prescribed format, invalid, renders assessment order void ab initio

• In Favour of Assessee
• Citation Number : TS-1299-ITAT-2025(DEL)

ITAT: Prima facie adjustment by CPC u/s 143(1) on debatable Sec. 80M, GST refund issues invalid.

• In Favour of Assessee
• Citation Number : TS-1298-ITAT-2025(DEL)

DGFT extends annual RoDTEP return filing deadline to November 30

CBIC issues instruction on provisional refund sanction based on system-driven risk identification and evaluation

ITAT: ITAT: Notice served on wrong address despite Assessee’s intimation of correct address, invalidates assessment

• In Favour of Assessee
• Citation Number : TS-1306-ITAT-2025(DEL)

Old Doctrine, New Disputes: Are Taxpayers Misinterpreting Refund Rights?

Zambia : 2026 Budget Address: Government Proposes Targeted Measures to Enhance Domestic Resource Mobilization

RBI: Issues directions for digital payment transaction authentication mechanism w.e.f. April 01, 2026

RBI: Proposes greater operational freedom for foreign branch/offices by EROI, mandates closure for non-compliance