ITAT: Penalty u/s 271(1)(c) unsustainable absent specific findings on concealment or inaccuracy

• In Favour of Assessee
• Citation Number : TS-1264-ITAT-2025(Mum)

ITAT: Substantive right to Sec. 80-IA deduction survives procedural delay in filing Form 10CCB

• In Favour of Assessee
• Citation Number : TS-1244-ITAT-2025(Mum)

HC: SARFAESI Act charge if created earlier, prevails over GST Authorities’ charge in case of conflict

NCLAT: Directs CoC to prioritise SRA's eligibility owing to its reconstitution, over resolution-plan reconsideration

De Novo Adjudication Under GST

Government extends RoDTEP scheme applicability to DTA/AA/EOU exports till March 31, 2026

HC: Rejects reliance on valuation report & 'phishing inquiries' without substantive material; Quashes notice u/s 148

• In Favour of Assessee
• Citation Number : TS-1293-HC-2025(GUJ)

HC: Copy of Delhi-HC judgment holding non-passing of rate-cut benefits by increasing quantity amounts to ‘deception’

• In Favour of Respondent
• Citation Number : TS-823-HC(DEL)-2025-GST

ITAT: Having finalized first order, AO cannot pass 'second' assessment order pursuant to DRP-directions for same AY

• In Favour of Assessee
• Citation Number : TS-572-ITAT-2025(Ahd)-TP

After Mumbai ITAT, Delhi Bench now rules MLI provisions unenforceable sans separate notification

SC: Upholds HC-order setting-aside foreign arbitral-award violating India's public-policy; Rejects Chinese firm's appeal

ITAT: Deletes disallowances on provisional expenses, amortization expenses, cites no violation of Sec. 40(a)(ia)

• In Favour of Both, Partially
• Citation Number : TS-1291-ITAT-2025(DEL)

Assam to witness major economic gains under GST 2.0

HC: Form GST ASMT-10 notice mandatory before issuing SCN u/s 73 for returns scrutiny

• In Favour of Petitioner
• Citation Number : TS-821-HC(GAUH)-2025-GST

MCA : Extends time for filing e-form DIR-3-KYC and DIR 3-KYC-WEB upto October 15

HC: NI Act proceedings can be instituted against Co.'s erstwhile Directors despite IBC moratorium

Tax Beats #1 - Income-tax Act, 2025 Distilled with Yogesh Thar

HC: Provisional attachment simply for launch of Section-74 proceedings invalid; Grants liberty to re-issue notice

• In Favour of Petitioner
• Citation Number : TS-822-HC(ALL)-2025-GST

HC: Blocks illegal streaming of ICC Women’s World Cup 2025, protects JioStar’s exclusive rights

ITAT: Deletes bogus purchase addition, cites no discrepancy in Assessee's voluminous evidences

• In Favour of Assessee
• Citation Number : TS-1289-ITAT-2025(Mum)