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)

ITAT: Deletes penalty u/s 271(1)(c) on disallowed interest claimed under OTS, basis bona fide claim

• In Favour of Assessee
• Citation Number : TS-891-ITAT-2025(Ahd)

NCLT: Initiates Gstaad Hotels’ CIRP over Rs. 666 cr. default; Cites financial stress, low debt service coverage ratio

ITAT: AO to recompute Sec. 14A disallowance only towards investments yielding exempt income

• In Favour of Assessee
• Citation Number : TS-883-ITAT-2025(Mum)

ITAT: Estate of deceased assessable as ‘individual’ not ‘AOP’ despite multiple Will executors

• In Favour of Assessee
• Citation Number : TS-906-ITAT-2025(Mum)

ITAT: Upholds CIT(A)’s order treating Phillips Foods India as tested party & adopting APA-margin

• In Favour of Assessee
• Citation Number : TS-404-ITAT-2025(CHNY)-TP

ITAT: Considers Amway India's case against AMP-adjustment basis earlier AYs, grants stay

• In Favour of Assessee
• Citation Number : TS-403-ITAT-2025(DEL)-TP

HC: Affirms ITAT-rulings qua ALP of power-sale for computing Sec.80IA deduction, follows precedents

• In Favour of Assessee
• Citation Number : TS-402-HC-2025(CAL)-TP

HC: Quashes cheque dishonour proceedings against Innoventive Industries, Directors post CIRP initiation