ROC Adjudication Orders Referencer

ITAT: Confirms partial addition u/s 69A for cash deposits during demonetization, rejects earlier withdrawal claims

• In Favour of Assessee
• Citation Number : TS-1231-ITAT-2025(Mum)

Govt. relaxes provision for publishing newspaper ads about revised MRP post-GST rate-cut

ITAT: Rental income taxable as income from house property instead of business income, applies consistency principle

• In Favour of Assessee
• Citation Number : TS-1243-ITAT-2025(Mum)

HC: Raps Trial Court for not considering party’s plea on SARFAESI bar, ‘cursory’ suit valuation

SC: Allows appeals against HC order extending undue indulgence to borrowers, contrary to SARFAESI provisions

SC: Mere ‘eligibility’ doesn’t entitle defaulting borrower to benefit from Bank’s OTS Scheme

ITAT: ITAT: Deletes TDS addition on Barclays India’s remittances to Barclays UK towards Derivatives Sales Credit

• In Favour of Assessee
• Citation Number : TS-1230-ITAT-2025(Mum)

ITAT: Remits comparability issue of 2 companies; Directs inclusion or exclusion basis RPT Filter

• In Favour of Both, Partially
• Citation Number : TS-546-ITAT-2025(DEL)-TP

ITAT: Quashes final assessment order as being time-barred u/s.153(5), not passed within 3 months timeline

• In Favour of Assessee
• Citation Number : TS-540-ITAT-2025(DEL)-TP

Govt. notifies provisional-refund restriction, annual-return-exemption; Implements various amendments to CGST Act from Oct 1

ITAT: ITAT: Issuance of consolidated satisfaction note for all AYs invalidates assessment proceedings

• In Favour of Assessee
• Citation Number : TS-1229-ITAT-2025(PUN)

ITAT: Deletes Sec. 68 addition, holds demonetisation deposits from legitimate cash sales

• In Favour of Assessee
• Citation Number : TS-1242-ITAT-2025(Bang)

ITAT: Directs benchmarking of interest on CCDs while considering 'convertibility' i.e. option value factor

• In Favour of Both, Partially
• Citation Number : TS-545-ITAT-2025(Mum)-TP

HC: Interim ban on Shoe Co. manufacturing footwear imitating “ASIAN” brand trade dress

HC: Temporarily restrains counterfeiter infringing Adidas’ logo, TMs

HC: Rejects appeal challenging allowance of additional docs in TM infringement suit

HC: Interimly restrains use of marks deceptively similar to TM “SHAHEEN”

HC: Temporarily injuncts use of marks infringing Mattel’s TM “BARBIE”

HC: Grants interim injunction restraining infringement of Sun Pharma’s TM “NAXDOM”