NCLT: Directs co.’s liquidation considering ‘ceased’ business operations

NCLAT: Upholds insolvency against co., citing “classic case of fraud”

NCLT: Operational creditors can't pool debts to cross minimum threshold of Rs. 1 cr.

ITAT: Upholds addition u/s 69 on unexplained purchases from GST cancelled supplier; Remits back for verification of ITC claim

• In Favour of Both, Partially
• Citation Number : TS-1064-ITAT-2025(Ahd)

ITAT: Deletes Sec. 69A addition on pre-marriage gifts sans independent AO inquiry or defects in donor list

• In Favour of Assessee
• Citation Number : TS-1063-ITAT-2025(Ahd)

HC: Grants TDS credit in year of actual receipt of compulsory acquisition compensation, notwithstanding accounting method

• In Favour of Assessee
• Citation Number : TS-1065-HC-2025(MAD)

HC: Upholds addition u/s 68 for unexplained share capital, given AO proved paper co. structure & dubious fund trails

• In Favour of Revenue
• Citation Number : TS-1066-HC-2025(DEL)

SC: Copy of SC judgment invalidating renewal of lapsed provisional attachment order

• In Favour of Appellant
• Citation Number : TS-714-SC-2025-GST

HC: No interim stay restraining State Authorities from proceeding against Timber trader

• In Favour of Respondent
• Citation Number : TS-713-HC(CAL)-2025-GST

HC: Retention of pre-deposit in excess of 20% prior to expiry of appeal filing period illegal

• In Favour of Petitioner
• Citation Number : TS-712-HC(CAL)-2025-GST

HC: Declines to entertain trader’s writ for non-responsiveness to notices, personal hearing

• In Favour of Petitioner
• Citation Number : TS-709-HC(DEL)-2025-GST

HC: Dismisses pet bottle scrap buyer’s writ citing fake ITC claims, loading location mismatch

• In Favour of Respondent
• Citation Number : TS-707-HC(JHAR)-2025-GST

HC: Revives Builder’s GST registration accepting financial crisis as genuine cause for GST default

• In Favour of Petitioner
• Citation Number : TS-706-HC(MAD)-2025-GST

HC: GSTIN misuse common between DGGI and SGST proceedings; Revives writ solely for investigation

• In Favour of Petitioner
• Citation Number : TS-705-HC(DEL)-2025-GST

UN : UN Members Debate Rules for Different Services, Income Definitions, and Nexus Criteria

ITAT: ITAT: Deletes Sec. 68 addition towards unexplained income on shares sale received as corpus donation from trustee

• In Favour of Assessee
• Citation Number : TS-1062-ITAT-2025(Ahd)

10 Key observations from SC judgment in Pernod Ricard’s TM suit against “London Pride”

MCA: Details corporate reforms in 2024-25 to simplify compliance for MSMEs/startups

MCA: Apprises about C-PACE revolution for voluntary closure

SEBI: Streamlines conversion framework for private listed InvITs, tightens sponsor unitholding & lock-in norms