ITAT: Sec.69A addition based on loose sheet sans corroborative material & independent inquiry unsustainable

• In Favour of Assessee
• Citation Number : TS-910-ITAT-2025(DEL)

ITAT: Reassessment notice time-barred under Sec. 149; SC ruling in Rajeev Bansal applies

• In Favour of Assessee
• Citation Number : TS-907-ITAT-2025(CHNY)

ITAT: Deletes addition u/s 69 based on dumb documents sans corroborative evidence; Upholds reassessment on prima facie belief

• In Favour of Both, Partially
• Citation Number : TS-908-ITAT-2025(DEL)

ITAT: Labour & farm expenses allowable on self-made vouchers as prevalent in Assessee’s business

• In Favour of Assessee
• Citation Number : TS-909-ITAT-2025(Bang)

HC: Quashes Sec. 148 notice; Grants liberty to revive petition by moving 'Praecipe' if Hexaware decision set aside

• In Favour of Assessee
• Citation Number : TS-901-HC-2025(BOM)

HC: Stays proceedings relating to discrepancy in tax head where demand is exceeding notice

• In Favour of Petitioner
• Citation Number : TS-623-HC(ALL)-2025-GST

HC: Following Rejimon dicta directs to reconsider excess ITC availment

• In Favour of Petitioner
• Citation Number : TS-624-HC(KER)-2025-GST

HC: Demand order against legal heir of dead person after GSTIN cancellation post demise unenforceable

• In Favour of Petitioner
• Citation Number : TS-625-HC(MAD)-2025-GST

HC: Directs reconsideration of ITC benefit where claim was made before Nov’30, cites M. Trade Links

• In Favour of Petitioner
• Citation Number : TS-622-HC(KER)-2025-GST

HC: Dismisses challenge to Section 16(2) phraseology; Directs to take recourse to appellate remedy

• In Favour of Respondent
• Citation Number : TS-621-HC(KAR)-2025-GST

HC: Directs Appellate-Authority to consider Assessee’s appeal and pre-deposit waiver plea after rejection of exemption claim

• In Favour of Petitioner
• Citation Number : TS-620-HC(DEL)-2025-GST

HC: Permits taxpayer to file for refund of penalty amount with interest

• In Favour of Petitioner
• Citation Number : TS-619-HC(KER)-2025-GST

HC: Quashes assessment orders noting ‘overlap’ of tax period

• In Favour of Petitioner
• Citation Number : TS-618-HC(MAD)-2025-GST

HC: Negates innocence of being cyber-fraud victim involving GST-number; Dismisses writ involving fake ITC

• In Favour of Petitioner
• Citation Number : TS-617-HC(PAT)-2025-GST

ITAT: Computation error not subject to revision; Quashes Sec. 263 revision over depreciation allowance

• In Favour of Assessee
• Citation Number : TS-904-ITAT-2025(Ahd)

ITAT: Deletes addition u/s 56(2)(x) on jointly purchased flat; Co-ownership prevails over allotment-letter

• In Favour of Assessee
• Citation Number : TS-898-ITAT-2025(Mum)

SEBI: Penalises Aqua Proof Wall Plast for front-running KPIT Technologies trades

ITAT: Restricts bogus-purchase addition u/s 69C to 25% GP rate, cites Assessee proved genuineness

• In Favour of Assessee
• Citation Number : TS-897-ITAT-2025(Mum)

ITAT: Assessee eligible for Sec. 80JJAA deduction since Form-10DA filed late but during assessment

• In Favour of Assessee
• Citation Number : TS-895-ITAT-2025(Bang)

ITAT: Quashes revision qua deduction u/s 80G as AO’s view was plausible & based on due inquiry

• In Favour of Assessee
• Citation Number : TS-892-ITAT-2025(Mum)