HC: Group Insurance Policy premiums excluded from Notification No. 16/2025; Exemption only for ‘Individual Policy’

• In Favour of Respondent
• Citation Number : TS-04-HC(KER)-2026-GST

SC: Companies Act Sec. 447-448 ‘inextricably’ linked; Special Court can’t take cognizance merely on private complaint

ROC Adjudication Orders Referencer

HC: Amended “relevant date” u/s 54 prospective; Cannot be applied retrospectively to curtail refund right

• In Favour of Petitioner
• Citation Number : TS-03-HC(J&K)-2026-GST

SC: Reserved candidates availing prelims relaxation ineligible for unreserved vacancies during cadre allocation

SC: Triple tests determine when multiple offences form ‘same transaction’ allowed for joint trial under CrPC

SC: Expectation of higher future bids cannot justify cancellation of lawfully conducted auction

SC: Additional subsidy claims permissible only for eligible-units availing benefits under industrial policies

SC: Post-retirement departmental enquiry without Board adoption and mandatory Govt. sanction, ‘non-jurisdictional’

SC: Ordinary bail principles inapplicable in UAPA-cases; ‘Terrorist act’ not confined to use of explosives, extends to intent

ITAT: ITAT: Systematic lending with profit motive is business; Confirms characterization of interest income as business income, not IoS

• In Favour of Assessee
• Citation Number : TS-1755-ITAT-2025(Mum)

ITAT: Remits TP adjustment made towards interest on outstanding receivables; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-805-ITAT-2025(Bang)-TP

ITAT: Adjudicates issues w.r.t cost allocation, comparables selection under software development etc

• In Favour of Both, Partially
• Citation Number : TS-804-ITAT-2025(Bang)-TP

ITAT: Dismisses Revenue’s MAs against Tribunal-order for Shapoorji Pallonji concerning corporate guarantee, comfort letter

• In Favour of Assessee
• Citation Number : TS-806-ITAT-2025(Mum)-TP

SC: SC: Lays down 'commercial realisability' test to determine Sec. 28 taxability of share exchange through amalgamation

• In Favour of Assessee
• Citation Number : TS-13-SC-2026

ITAT: Deletes Sec. 68 addition as impugned cash deposits did not pertain to relevant AY

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

Govern extends ADD on Normal Butanol imports up to July 12, 2026

ITAT: Composite Trusts eligible for Sec. 80G if religious spending within statutory limit; Quashes CIT(E) order

• In Favour of Assessee
• Citation Number : TS-12-ITAT-2026(Ahd)

ITAT: Estimated commission addition u/s 153A unsustainable sans incriminating evidence when profits are disclosed

• In Favour of Assessee
• Citation Number : TS-16-ITAT-2026(Mum)

ITAT: Quashes revision order, PCIT’s claim of error falters as no TPO order u/s. 92CA(3) exists on record

• In Favour of Assessee
• Citation Number : TS-02-ITAT-2026(Mum)-TP