HC: Deletes Sec. 68 addition on undervalued property transfer made by shareholders sans company involvement

• In Favour of Assessee
• Citation Number : TS-927-HC-2025(DEL)

HC: Quashes reassessment by JAO in central charge case; Follows Venkataramana Reddy ruling

• In Favour of Assessee
• Citation Number : TS-942-HC-2025(TEL)

ITAT: Film distribution receipts not royalty u/s 9(1)(vi); Directs denovo adjudication bifurcating non-theoretical components

• In Favour of Assessee
• Citation Number : TS-936-ITAT-2025(CHNY)

HC: Quashes reassessment order passed in name of deceased Assessee over non-service to legal heirs

• In Favour of Assessee
• Citation Number : TS-941-HC-2025(KAR)

HC: SCN issued for non-filing of returns subsequent to date of cancellation of provisional-registration untenable

• In Favour of Petitioner
• Citation Number : TS-642-HC(DEL)-2025-GST

HC: Quashes appeal dismissal for non-appearance on very first day of admission

• In Favour of Petitioner
• Citation Number : TS-641-HC(KAR)-2025-GST

HC: Basis Assessee’s pre-deposit in terms of circular, quashes recovery notice absent tribunal

• In Favour of Petitioner
• Citation Number : TS-634-HC(DEL)-2025-GST

HC: Sets-aside order basis proceedings concluded absent issuance of ASMT-10 and DRC-01A; Remands matter

• In Favour of Petitioner
• Citation Number : TS-633-HC(HP)-2025-GST

HC: Quashes DRC-01 notice absent attachment containing reasons and opportunity for personal hearing

• In Favour of Petitioner
• Citation Number : TS-632-HC(GUJ)-2025-GST

HC: Directs Appellate-Authority to reconsider classification of plastic toys basis AAR ruling

• In Favour of Petitioner
• Citation Number : TS-631-HC(BOM)-2025-GST

HC: Upholds recovery of advance payment for non-supply, GST evasion plea an afterthought

• In Favour of Respondent
• Citation Number : TS-630-HC(DEL)-2025-GST

Govt. extends ADD on Chinese origin 'Aniline' for 5 years

Govt. notifies import duty exemption on Polo Horses for Armed forces, National Team

AAR: Rules on sweets, snacks, savouries supplies taxability as goods or restaurant service

• In Favour of Applicant
• Citation Number : TS-640-AAR(KER)-2025-GST

Govt. proposes to amend Patent Rules for introducing adjudication mechanism, seeks public comments

AT PMLA: Big 4 firm's 'grants/FDI' a FEMA contravention but substantially reduces disproportionate penalties

SC: Mere separate registration no bar to clubbing units for EPF-Act purpose when functional integrality established

SC: Refers issue to Larger-bench on whether PoA holder signing sale-deed on principal’s behalf become ‘executant’

SC: Flags systemic neglect in prison infrastructure for prisoners with disabilities; Issues directions

HC: No embargo on transferring un-utilized ITC between amalgamating companies located in distinct States

• In Favour of Petitioner
• Citation Number : TS-639-HC(BOM)-2025-GST