HC: Phonetic similarity not irrelevant online; Upholds ban on mark “BOULT” infringing boAt’s TMs

ITAT: AO incorrectly invoked Sec. 194A, legal fiction u/s 40(a)(ia) cannot be extended beyond its scope

• In Favour of Assessee
• Citation Number : TS-1226-ITAT-2025(DEL)

NCLT: Dismisses capital reduction scheme involving fund transfer from securities-premium account to retained-earnings

HC: Absent proposal to cancel registration retrospectively in SCN, cancellation to that effect arbitrary

• In Favour of Appellant
• Citation Number : TS-795-HC(CAL)-2025-GST

CBIC releases FAQ-2 on GST rate rationalisation

HC: HC: Upholds Sec. 194J TDS by Nanavati Hospital for ‘consultant’ doctors; Remands back AMC characterisation issue

• In Favour of Assessee
• Citation Number : TS-1225-HC-2025(BOM)

HC: AAR not binding on distinct GSTIN or businesses under same name; Quashes non-speaking order

• In Favour of Petitioner
• Citation Number : TS-794-HC(MP)-2025-GST

HC: Subsequent Superior Court ruling no ground for ITAT to invoke Sec. 254(2)

• In Favour of Assessee
• Citation Number : TS-1224-HC-2025(BOM)

HC: Upholds, enforces foreign arbitration awards balancing legal principles with commercial sensibilities in shareholder-dispute

Due date for filing ITRs extended by one day, to September 16

SC: Dismisses appeal, upholds NCLAT order aligned with GLAS Trust ruling

IBBI: Suspends IP for 1 year for forfeiting EMD of Rs. 2 cr. in violation of Process Document's express terms

NCLT: Declares Kapil Wadhawan Bankrupt, appoints Bankruptcy Trustee

SC: Expresses dismay at NCLAT’s approach to Financial Creditor's explanation on appeal-filing delay; Remands matter

ITAT: Unsigned order against non-existent company is legal nullity, cites 'incurable defects'; Quashes reassessment

• In Favour of Assessee
• Citation Number : TS-1223-ITAT-2025(Mum)

AAR: MRF’s practice of cross-charging common ITC unsustainable, distribution through ISD-mechanism mandatory from April, 2025

• In Favour of Not Available
• Citation Number : TS-792-AAR(TN)-2025-GST

ITAT: Rejects Revenue's diametrically opposite view; Upholds consistency principle in land classification

• In Favour of Assessee
• Citation Number : TS-1222-ITAT-2025(Mum)

GST reforms for coal: Cess abolished, ITC unlocked, incidence rationalised at 39.81%

MoFPI, Industry Leaders pledge to pass on GST Rate Cut Benefits under Next-Gen Reforms

ITAT: ITAT: Assessee-trust’s appeal maintainable, not hit by Sec. 249(4); Sets aside reassessment as time barred

• In Favour of Assessee
• Citation Number : TS-1221-ITAT-2025(DEL)