ITAT: Confirms deletion of disallowance u/s.40A(2)(b); Holds purchase price of material from related concerns inclusive of original price

• In Favour of Assessee
• Citation Number : TS-361-ITAT-2025(Ahd)-TP

ITAT: Deletes TP adjustment qua royalty received for technical knowhow; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-362-ITAT-2025(Mum)-TP

ITAT: Treats demurrage/detention charges as non-operating; Charges no interest on outstanding receivables

• In Favour of Assessee
• Citation Number : TS-365-ITAT-2025(Ahd)-TP

ITAT: Remits interest on delayed receivables; Directs comparing facts with Kusum Healthcare’s decision

• In Favour of Assessee
• Citation Number : TS-363-ITAT-2025(DEL)-TP

NCLAT: Affirms NCLT order denying remuneration to co.'s ex-liquidator, where liquidation-costs exceeded sales-realisation

HC: Issues dynamic injunction against infringement, unauthorised use of TM “360 ONE”

HC: Reprimands ITAT Bench for "blatant disregard" of judicial discipline, advises against such "indiscretions"

• In Favour of Assessee
• Citation Number : TS-814-HC-2025(KER)

From Tax Relief to FEMA Limitation: Capital Gains Tax Conundrum for SGP NRIs?

HC: Payment under protest not construable as admission of liability; Directs fresh DRC-07

• In Favour of Petitioner
• Citation Number : TS-555-HC(HP)-2025-GST

Analysing FEMA Provisions for Returning Indians – Part III

DGFT notifies EO period against products subjected to mandatory QCO by Textile-Ministry

ITAT: Waiver of sales tax liability constitutes business benefit, taxable u/s 28(iv)

• In Favour of Assessee
• Citation Number : TS-813-ITAT-2025(Mum)

ITAT: Discounts not commission for Bajaj Auto, no TDS required; Deletes Sec. 40(a)(ia) disallowance

• In Favour of Assessee
• Citation Number : TS-811-ITAT-2025(Mum)

NCLT: Approves Games2Win’s ‘selective’ capital reduction enabling fair exit for shareholders

HC: Writ not maintainable in case of fake invoicing, circular trading

• In Favour of Respondent
• Citation Number : TS-554-HC(GUJ)-2025-GST

HC: Mere uploading of notices on GST portal not a valid mode of service

• In Favour of Petitioner
• Citation Number : TS-553-HC(PAT)-2025-GST

HC: Notice essential for determining liability against legal representative on account of proprietor’s death

• In Favour of Petitioner
• Citation Number : TS-550-HC(ALL)-2025-GST

HC: Rectification application only for error apparent in original order; Remands back for fresh assessment

• In Favour of Petitioner
• Citation Number : TS-549-HC(MAD)-2025-GST

HC: Appeal remedy is to be taken recourse to against assessment order not rectification-petition

• In Favour of Petitioner
• Citation Number : TS-548-HC(MAD)-2025-GST

ITAT: Sec. 54 claim valid without revised return; Confirms LTCG deduction on new property purchase

• In Favour of Assessee
• Citation Number : TS-810-ITAT-2025(DEL)