ITAT: Remands matter to verify Assessee's stay in India for determining residential status as "RNOR"

• In Favour of Assessee
• Citation Number : TS-1149-ITAT-2025(Mum)

GST 2.0 - Reform or Rabbit Hole?

NCLT: Under guise of 'commercial wisdom', CoC can't ignore express CIRP-provisions; Rejects 'conditional' resolution-plan

ITAT: ULIP redemption proceeds taxable as capital gains, not other sources; Sec. 10(10D) provisos inapplicable for AY 2017-18

• In Favour of Assessee
• Citation Number : TS-1148-ITAT-2025(Mum)

Navigating GST Implications on Corporate Guarantees - Recent Developments & Insights

HC: Allows use of TM “SALONI” for namkeen despite rival use for soya-chunks citing co-existing registrations

HC: Sets aside final assessment order & revives matter before DRP to adjudicate objections on merits

• In Favour of Assessee
• Citation Number : TS-1147-HC-2025(BOM)

HC: Absent appeal, withholding sanctioned refund merely on Commissioner’s opinion, invalid; Directs swift processing

• In Favour of Petitioner
• Citation Number : TS-759-HC(DEL)-2025-GST

SEBI: Slaps Rs. 10 lakh penalty on investment adviser for fraud, mis-selling & unregistered advisory activities

Tax Residency Certificates in the PPT Era: Are They Still Sufficient?

ITAT: Allows cost of improvement incurred 17-years ago basis affidavits, despite lack of supporting evidence

• In Favour of Assessee
• Citation Number : TS-1145-ITAT-2025(Bang)

ITAT: Deletes Sec. 40(a)(i) disallowance for non-deduction of TDS, as payment for business support services not FTS

• In Favour of Assessee
• Citation Number : TS-1144-ITAT-2025(HYD)

NCLAT: Real-estate co. can't escape liability citing non-receipt of Occupancy Certificate; Upholds CIRP

ITAT: Quashes assessment order passed in non-existing entity's name post amalgamation with Bank of Baroda, bad in law

• In Favour of Assessee
• Citation Number : TS-1143-ITAT-2025(Mum)

DGTR recommends 5-year ADD on Chinese ‘T-Shaped Elevator/Lift Guide Rails’ imports

Delhi HC permits return rectification beyond due-date, for aligning IGST-amount post shipping-bill amendment

ITAT: Amount held in current a/c considered ‘classified and proper investment’, eligible for exemption u/s 11

• In Favour of Assessee
• Citation Number : TS-1142-ITAT-2025(DEL)

HC: Allows fresh CPC suit against official liquidator given no bar under SARFAESI

ITAT: Receipts from supply of End-User Licenses not taxable as Royalty under Article 12(3) of India-US DTAA

• In Favour of Assessee
• Citation Number : TS-1141-ITAT-2025(Mum)

HC: SARFAESI prevails over rent control statutes; Post-mortgage lease violates TOPA