HC: Borrower should be allowed to represent case before bank account tagged as 'fraud'; Upholds Single Judge order

ITAT: Sustains partial disallowance of expenses u/s 37 on purchase of gold coins gifted to individuals

• In Favour of Assessee
• Citation Number : TS-1103-ITAT-2025(Mum)

SC: Dismisses Revenue's review petition challenging return of valuable assets seized during search proceedings

• In Favour of Petitioner
• Citation Number : TS-738-SC-2025-GST

ITAT: Denies Sec. 80IA deduction not claimed in original/revised return but raised only before CIT(A)

• In Favour of Assessee
• Citation Number : TS-1102-ITAT-2025(DEL)

NCLAT: Upholds NCLT's CIRP-order for Gstaad Hotels, citing insufficient profits to meet obligations

ITAT: Allows Sec. 80IC deduction despite revised return, audit report filed before assessment sufficient

• In Favour of Assessee
• Citation Number : TS-1099-ITAT-2025(DEL)

ITAT: Assessment order passed in non-existent entity name incurable & non-est; Follows Maruti judgment

• In Favour of Assessee
• Citation Number : TS-1100-ITAT-2025(DEL)

ITAT: Deletes addition u/s 69A, accepts cash deposits as explained through withdrawals, matured FDs sans contrary evidence

• In Favour of Assessee
• Citation Number : TS-1096-ITAT-2025(CHNY)

ITAT: Deletes Sec. 271D penalty basis unregistered sale deed sans proof of cash receipt in violation of Sec. 269SS

• In Favour of Assessee
• Citation Number : TS-1101-ITAT-2025(CHNY)

HC: Deletes Sec. 68 addition for post demonetization cash deposit; Accepts prior year withdrawals as valid source of cash deposits

• In Favour of Assessee
• Citation Number : TS-1098-HC-2025(DEL)

AAR: Prepacked-labelled branded rice weighing more than 25kg liable to GST

• In Favour of Respondent
• Citation Number : TS-736-AAR(OD)-2025-GST

AAR: Cargo handling of bauxite for SEZ unit qualifies as Zero Rated Supply

• In Favour of Not Available
• Citation Number : TS-735-AAR(OD)-2025-GST

AAR: Maize-based cattle-feed for direct-consumption by animals exempt; Further processing taxable at 5%

• In Favour of Applicant
• Citation Number : TS-734-AAR(KAR)-2025-GST

AAR: State Medical Corporation, a Govt. Entity; Denies exemption citing absence of ‘pure service’

• In Favour of Respondent
• Citation Number : TS-733-AAR(OD)-2025-GST

AAR: Bengaluru Metro not ‘Govt. Authority'; No exemption in granting concession to Concessionaire

• In Favour of Applicant
• Citation Number : TS-731-AAR(KAR)-2025-GST

AAR: Post-sales service in Odisha requires registration; Spare-parts storage facility qualifies as ‘place of business’

• In Favour of Respondent
• Citation Number : TS-730-AAR(OD)-2025-GST

AAR: 12% GST on pure supply of Artificial Turf for sports flooring, 18% when supplied with installation

• In Favour of Applicant
• Citation Number : TS-732-AAR(KAR)-2025-GST

Copy of Office Memorandum announcing 56th GST Council Meeting on September 3 & 4

Taxation of InvITs: Navigating the Structured Path to Investor Returns

HC: Condones IFCI's 474-day delay in claiming debt; Denies recall of dividend order