HC: Quashes AO's reassessment proceedings absent adjustment by TPO or new tangible material

• In Favour of Assessee
• Citation Number : TS-571-HC-2025(GUJ)-TP

HC: Dismisses Revenue's appeal against ITAT-ruling on APA's persuasive value qua disputes for non-APA years

• In Favour of Assessee
• Citation Number : TS-570-HC-2025(DEL)-TP

ITAT: Allows Sec.80-IA deduction, holds TPO's cost-reallocation between units beyond scope of ALP-determination

• In Favour of Assessee
• Citation Number : TS-563-ITAT-2025(HYD)-TP

AAR: Distinguishes demo goods from Physicians’ samples; ITC reversal not warranted

• In Favour of Applicant
• Citation Number : TS-826-AAR(KER)-2025-GST

ITAT: Rejection of books u/s 145(3) sans reasons unjustified; Upholds deleting of addition over director’s salary

• In Favour of Assessee
• Citation Number : TS-1272-ITAT-2025(DEL)

AAR: Exempts rental for agricultural land, classifies under SAC 9986 as ‘Cultivation of Plants’ service

• In Favour of Applicant
• Citation Number : TS-825-AAR(KER)-2025-GST

AAR: No embargo on CGST, IGST credits transfer to transferor-company GSTIN on account of merger

• In Favour of Applicant
• Citation Number : TS-824-AAR(KER)-2025-GST

AAR: Dry leasing helicopter for commercial-purposes construable as ‘transfer of right to use’, attracts 5%

• In Favour of Not Available
• Citation Number : TS-820-AAR(GUJ)-2025-GST

HC: Over-extending trade-dress rights without distinctiveness would create monopoly; Rejects Derma Co.’s injunction plea

ITAT: Quashes Sec. 153C assessment, holds AO failed to record separate satisfaction for non-searched Assessee

• In Favour of Assessee
• Citation Number : TS-1271-ITAT-2025(DEL)

Privacy Laws and Shift to Ethical Advertising Design (Part III)

ITAT: No penalty u/s 271(1)(c) despite addition confirmed in quantum proceedings

• In Favour of Assessee
• Citation Number : TS-1294-ITAT-2025(Mum)

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