SEBI : Modifies framework to address ‘technical glitches’ in stockbrokers ‘Electronic Trading Systems’

IBBI: Launches revised forms for Liquidation process

HC: Non-production of toll-receipts does not vitiate goods movement; Quashes section-74 notice sans fraud

• In Favour of Petitioner
• Citation Number : TS-1054-HC(ALL)-2025-GST

ITAT: Treats export incentive as operating income; Deletes TP-adjustment qua notional interest on overdue receivables

• In Favour of Both, Partially
• Citation Number : TS-09-ITAT-2026(CHNY)-TP

ITAT: Deletes TP-adjustment qua interest on loans; Notes no basis to conclude profit-shifting, follows precedent

• In Favour of Assessee
• Citation Number : TS-08-ITAT-2026(Mum)-TP

ITAT: Deletes adjustment w.r.t interest on delayed receivables, considers debt-free status & working capital margin

• In Favour of Assessee
• Citation Number : TS-07-ITAT-2026(DEL)-TP

ITAT: Directs re-examination of nature of transactions, applicability of TP provisions, MAM selection etc

• In Favour of Both, Partially
• Citation Number : TS-06-ITAT-2026(Mum)-TP

HC: No GST on leasehold right assignment by original-lessee to third-party-assignee; Follows GCCI ratio

• In Favour of Petitioner
• Citation Number : TS-10-HC(BOM)-2026-GST

HC: Awards Rs. 25 lakh cost, restrains use of “getshaadi.com” infringing Shaadi.com’s TMs

HC: Quashes SCN for impermissible clubbing of multiple tax-periods; Reiterates binding effect of jurisdictional HC precedent

• In Favour of Petitioner
• Citation Number : TS-09-HC(BOM)-2026-GST

ITAT: Allows deduction u/s.80IA claimed by assessee; Deletes downward adjustment

• In Favour of Assessee
• Citation Number : TS-05-ITAT-2026(CHNY)-TP

ITAT: Allows Revenue’s MA; Rectifies Tribunal’s order w.r.t treatment of foreign AE as tested party

• In Favour of Revenue
• Citation Number : TS-810-ITAT-2025(CHNY)-TP

ITAT: No addition/adjustment can be made u/s 50C during processing of return u/s 143(1)

• In Favour of Assessee
• Citation Number : TS-27-ITAT-2026(DEL)

HC: Denies bail despite 3.5 yr custody, citing absconding co-accused, evidence tampering risk, GST-evasion scale

• In Favour of Respondent
• Citation Number : TS-1053-HC(RAJ)-2025-GST

HC: Arbitrator justified in awarding damages basis ‘honest guess work’ if loss proved

CCI: Orders Ludhiana-based hosiery manufacturers to cease and desist from bid rigging in Defence Ministry’s tenders

ITAT: Negative capital balance doesn't automatically imply diversion of borrowed funds; Quashes interest disallowance

• In Favour of Assessee
• Citation Number : TS-26-ITAT-2026(Mum)

The SEZ Paradox - Export Engines That Pay the Price Domestically

ITAT: Addition unwarranted on timing difference in revenue recognition; No loss to exchequer as change being tax neutral

• In Favour of Assessee
• Citation Number : TS-25-ITAT-2026(DEL)

HC: Attachment of properties under PMLA without “legal basis”, misplaced, misconceived; Rejects ED’s appeal