ITAT: Disallowance of payment to related parties u/s 40(A) sans proof of payment being excessive, unjustified

• In Favour of Assessee
• Citation Number : TS-1083-ITAT-2025(Mum)

India’s Cash Pooling Paradox: Global Acceptance, Domestic Resistance

Key Highlights of Online Gaming Prohibition Bill 2025

CBDT amends instruction on exceptions to prosecution under Black Money Act

NCLAT: Upholds jurisdiction of NCLT where principal-borrower's CIRP was pending, to commence corporate-guarantor's insolvency

ITAT: Allows Sec. 80IB deduction in revised return; Denial of deduction claimed before assessment order untenable

• In Favour of Assessee
• Citation Number : TS-1082-ITAT-2025(Mum)

Copy of Online Gaming Bill 2025 prohibiting offering of online money game/gaming service

Delhi HC to decide nature of GSTAT's jurisdiction over anti-profiteering matters transferred from NAA

Rajasthan HC to examine if Additional-Director, DGGI is a 'proper-officer'; Issues notice, stays SCN

Revenue files another M.A. seeking restoration of SLP on JAO-FAO controversy

ITAT: ITAT: Penny stock gain lacks "commercial credibility" & "human probability", cites transaction as sham for tax evasion

• In Favour of Assessee
• Citation Number : TS-1078-ITAT-2025(Ahd)

HC: Rejects co.’s Principal Director’s plea for quashing cheque dishonour complaint

HC: NI Act complainant’s appeal against Trial Court’s acquittal lies before Sessions Court

GSTAT: Finds L’Oreal distributor guilty of not passing Cosmetics rate-cut benefits; Directs deposit

• In Favour of Respondent
• Citation Number : TS-721-GSTAT(DEL)-2025-GST

ITAT: Clarifies terms “such matters” & “subject matters” u/s 263; Upholds revision as issue not in appeal or assessment

• In Favour of Revenue
• Citation Number : TS-1077-ITAT-2025(Kol)

HC: Retrospective effect of Mohit-Minerals nullifies statutory-limitation on refund of illegally collected taxes; Grants refund

• In Favour of Petitioner
• Citation Number : TS-720-HC(AP)-2025-GST

ITAT: Excludes comparable having high turnover and profit margin; Directs granting WCA as per law

• In Favour of Assessee
• Citation Number : TS-475-ITAT-2025(HYD)-TP

ITAT: Remits TP-adjustment, considers earlier order accepting 50:50 revenue-split as freight-forwarding industry-norm

• In Favour of Both, Partially
• Citation Number : TS-474-ITAT-2025(DEL)-TP

Definition of ‘Associated Enterprises’ Recasted – Whether back to its Origin, Albeit with Objectivity? Let’s Flashback!!!

HC: Google’s location labelling method mere software, lacks novelty; Upholds patent rejection