ITAT: Addition on bogus purchases u/s 69C based on investigation report sans independent inquiry, unsustainable

• In Favour of Assessee
• Citation Number : TS-1750-ITAT-2025(DEL)

ITAT: Recalls order in Mckinsey on issue of ‘Permanent Establishment’ without granting effective opportunity

• In Favour of Assessee
• Citation Number : TS-1751-ITAT-2025(Mum)

ITAT: Allows Sec. 80P deduction claim made in belated ROI filed during assessment proceedings

• In Favour of Assessee
• Citation Number : TS-1714-ITAT-2025(VIZ)

ITAT: Quashes Sec. 153C proceedings for ‘unabated’ AY, absent any incriminating material found during search

• In Favour of Assessee
• Citation Number : TS-1747-ITAT-2025(DEL)

Conversion of SR Equity Shares : Navigating the Legal Inconsistencies

HC: Refuses interim injunction in “MINCO” TM dispute, citing suppression of facts, acquiescence and honest adoption

ITAT: ITAT: Trust income taxable at AOP rates & not MMR, as exception under 1st proviso to Sec. 164 applies

• In Favour of Assessee
• Citation Number : TS-15-ITAT-2026(Mum)

SEBI: Slaps Rs. 50-lakh penalty on 4 individuals for manipulating Co.'s shares through fake YouTube-videos

Bombay-HC stays SCN levying tax on works-contract basis notification deeming 1/3 deduction towards land-value

HC: Directs Revenue for lower TDS @1.5% to GE entities for future years u/s 197; Quashes 3.5% TDS order

• In Favour of Assessee
• Citation Number : TS-14-HC-2026(DEL)

HC: Statutory remedy under RERA doesn’t bar interim protection under Arbitration Act

SC: Receiving shares of amalgamated company in lieu of stock-in-trade, a taxable business profit

HC: Assessment against deceased GST registrant invalid; Fresh assessment to involve legal representative u/s 93

• In Favour of Petitioner
• Citation Number : TS-1051-HC(AP)-2025-GST

Calcutta HC to examine Section 73 adjudication challenged for portal-only service

Dividends, DDT & DTAAs: An Analysis on First Principles

ITAT: Onus to prove PE is on Revenue; Rejects AO's bland "Deemed PE" conclusion

• In Favour of Assessee
• Citation Number : TS-1753-ITAT-2025(DEL)

SC: Defers plea, seeks appropriate authority’s intervention to review stagnant EPF wage ceiling

SC: Refers Bharat Drilling case to larger bench; Clarifies upon contractual limits in arbitration

SC: Upholds HC’s power to appoint arbitral tribunal in APGENCO dispute

Calcutta HC to consider challenge to dismissal of appeal for overlooking Section 75(7) violation