HC: Income earned in NRE account exempt u/s 10(4)(ii), quashes reassessment proceedings

• In Favour of Assessee
• Citation Number : TS-1262-HC-2025(GUJ)

Delhi-HC upholds anti-profiteering allegation against HUL’s distributor; Remands Tata Play’s case to GSTAT

AAR: No GST on Frozen chicken supplied to institutional consumers, as excluded from retail-packaging requirement

• In Favour of Applicant
• Citation Number : TS-811-AAR(KER)-2025-GST

ITAT: Assessee to independently prove genuineness of credits despite retraction of confessional statement; Remands matter

• In Favour of Assessee
• Citation Number : TS-1261-ITAT-2025(Mum)

Reforms in Auto Sector - Win for Consumers and Transitional Issues for Industry

HC: Quashes Controller’s rejection of BASE SE patent, clarifies ‘partial grant’ not permissible

Is Tax Amortisation of QIB Costs a Concern?

NCLAT: Affirms NCLT order upholding validity of Tax Dept.'s assignment of debt to third party

HC: Rejects AAI’s technical reasons for TRAN-1 non-filing; Relegates to Appellate remedy

• In Favour of Respondent
• Citation Number : TS-810-HC(DEL)-2025-GST

ITAT: Foreign institution collaborations, not violative of Sec.11; No contravention on specific community preference u/s 13(1)(b)

• In Favour of Assessee
• Citation Number : TS-1260-ITAT-2025(Mum)

HC: Arbitral award need not bear signatures of ‘all’ Arbitrators, ‘majority’ suffices; Rejects appeal

SC: Relegates gold dealer to appellate remedy against disallowance of alleged fraudulent ITC

• In Favour of Not Available
• Citation Number : TS-809-SC-2025-GST

SC: Dismisses SLP owing to assessee’s refusal to pursue challenge to composite ITC notices

• In Favour of Respondent
• Citation Number : TS-808-SC-2025-GST

ITAT: Non-deposit of unutilized sale consideration not fatal for Sec. 54F benefit claim

• In Favour of Assessee
• Citation Number : TS-1259-ITAT-2025(CHNY)

HC: Upholds surprise inspection, accessing WhatsApp, electronic- devices under exceptional-circumstances with safeguards u/s-67

• In Favour of Respondent
• Citation Number : TS-807-HC(DEL)-2025-GST

HC: “IP cannot become predator of co.”; Upholds IBBI's suspension of Lanco Infratech’s liquidator

HC seeks Indian Competent Authority's Interpretation on Article XII of India-China DTAA

SC: Borrower’s redemption right under SARFAESI extinguishes upon publication of auction notice by Bank

SEBI: Proposes review of framework to address ‘technical glitches’ in Stockbrokers’ electronic trading systems

Spice import under DFIA not permissible regardless of intended end-use, DGFT clarifies