ROC Adjudication Orders Referencer

ITAT: Sec. 14A disallowance restricted to investment yielding exempt income; Hypothetical basis impermissible

• In Favour of Assessee
• Citation Number : TS-720-ITAT-2026(LKW)

India-US partnership driven by trust, complementarity across technology and manufacturing, says Commerce & Industry Minister

Calcutta HC to examine registration cancellation legality sans mandatory suspension procedure/portal intimation

ITAT: Deletes Sec. 201(1A) demand, holds no FTS sans transfer of technical know-how to Assessee

• In Favour of Assessee
• Citation Number : TS-735-ITAT-2026(Kol)

GSTN introduces e-Way Bill closure facility; Mandates ‘Ship To GSTIN’ capture

SEBI: Floats Consultation-Paper on review of price-discovery mechanism through Pre-open Call Auction Session for IPO

GST Search & Seizure – A Practical Guide for Taxpayers

HC: No SEP infringement absent proof of essentiality, FRAND royalty basis; Quashes Philips decree in DVD-patent dispute

HC: Sets aside arbitral award over Sec. 31 violation, 'absurd' contract clause interpretation

ITAT: Upholds CIT(A) restricting ALP fee rate of corporate guarantee to 0.25%

• In Favour of Assessee
• Citation Number : TS-397-ITAT-2026(Kol)-TP

SC stays Section-74 proceedings, flags jurisdiction, natural justice concerns despite alternate remedy; Issues notice

HC: Declares provisional bank attachment lapsed after one-year statutory period

• In Favour of Petitioner
• Citation Number : TS-365-HC(BOM)-2026-GST

ITAT: Upholds CIT(A)’s decision excluding 2 comparables, deleting TP adjustment qua IT support services

• In Favour of Assessee
• Citation Number : TS-396-ITAT-2026(Bang)-TP

HC: Deprecates repeated non-speaking GST orders despite earlier remand directions

• In Favour of Petitioner
• Citation Number : TS-375-HC(BOM)-2026-GST

SC: Cognizance of offence without hearing accused under BNSS, void-ab-initio, vitiates PMLA proceedings

ITAT: Deletes disallowance of inventory valuation adjustment as consistently followed under AS-2

• In Favour of Assessee
• Citation Number : TS-733-ITAT-2026(Bang)

ITAT: Upholds deletion of TP adjustment qua corporate guarantee, as no fresh guarantee being issued for given AY

• In Favour of Assessee
• Citation Number : TS-392-ITAT-2026(Ahd)-TP

SEBI: Proposes to double client-level position limits for agri commodity derivatives

ITAT: Venial & technical omission cannot automatically result in penalty u/s 43 of Black Money Act

• In Favour of Assessee
• Citation Number : TS-731-ITAT-2026(CHNY)