Making Sense of Modern Tax Litigation: Lessons from Landmark Shifts

HC: Rejects petitions for court-monitored probe in IREO fund-siphoning case; Slaps cost on Advocate for concealing info

AAAR: Remands matter citing ‘different’ facts relating to manufacturing process of ‘Tapioca Flour’

• In Favour of Appellant
• Citation Number : TS-581-AAAR(TN)-2025-GST

ITAT: Deletes Sec. 40(a)(ia) disallowance as interest expenditure not claimed under presumptive taxation

• In Favour of Assessee
• Citation Number : TS-863-ITAT-2025(Ahd)

ITAT: Sets aside Sec. 263 revision against Union Bank initiated basis Andhra Bank’s pre-amalgamation assessment order

• In Favour of Assessee
• Citation Number : TS-862-ITAT-2025(Mum)

ITAT: Allows Sec. 115BAC relief despite denial in preceding AY; Beneficial provisions to be construed liberally

• In Favour of Assessee
• Citation Number : TS-861-ITAT-2025(Mum)

AAR: Fees collected from medical employees taking LWA to discourage pre-mature exit, not taxable

• In Favour of Applicant
• Citation Number : TS-580-AAR(KER)-2025-GST

ITAT: Confirms disallowance for failure to justify lower interest rate on loan to related parties vis-à-vis unrelated parties

• In Favour of Assessee
• Citation Number : TS-859-ITAT-2025(Mum)

NCLT: “Can’t use IBC to sidestep PMLA process”; Denies dissolution of Corporate-Debtor citing large-scale money-laundering

HC: Holds ITAT’s remand does not dispense with mandatory procedure u/s.144C; Reverses Single judge

• In Favour of Assessee
• Citation Number : TS-381-HC-2025(MAD)-TP

ITAT: Additions u/s 153A not based on incriminating material, invocation of Sec. 40A(2)(b) unwarranted

• In Favour of Assessee
• Citation Number : TS-858-ITAT-2025(Mum)

HC: Disposes of writ petitions against MCA-orders rejecting Co.'s application for declaration as Nidhi

ITAT: Quashes Sec. 148 notice issued to NRI by AO, cites jurisdiction vests with ITO (Intl. Taxation)

• In Favour of Assessee
• Citation Number : TS-856-ITAT-2025(Mum)

Section 129 - Penalties in Transit

NCLT: Sanctions merger of Aisan Auto Parts and Aisan Industry India

NCLT: Allows Mensa Brand's cross border merger scheme to create unified business structure

NCLT: Approves composite scheme of arrangement between Jayashree Polymers group cos.

NCLT: Allows merger of Luxe Wellness and Unique Pharmaceutical Laboratories

NCLT: Approves Scheme of Arrangement between Reliance Retail, Tira Beauty to streamline FMCG businesses

ITAT: Quashes penalty u/s 271(1)(c), 271B on Assessee-trust claiming exemption u/s 11 & 12

• In Favour of Assessee
• Citation Number : TS-847-ITAT-2025(Bang)