ITAT: Sets aside CIT(A)-order passed without disposing of appeal on issues raised; Remits ALP determination plea

• In Favour of Assessee
• Citation Number : TS-388-ITAT-2026(DEL)-TP

CBDT effects transfers/postings of 447 officers in CIT/DIT grades and assigns additional charge

ITAT: Deletes TP adjustment qua payment of management fees; Applies rule of consistency

• In Favour of Assessee
• Citation Number : TS-387-ITAT-2026(Mum)-TP

ITAT: Confirms CIT(A)’s action upholding TP adjustment qua corporate guarantee by adopting 1% as fee

• In Favour of Revenue
• Citation Number : TS-386-ITAT-2026(CHNY)-TP

NCLT: Suppression of material facts impacts credibility of oppression-mismanagement case; Rejects petition

ITAT: Rejects NIL ALP qua interest on CCDs, allows 90-days' credit period for interest on receivables

• In Favour of Both, Partially
• Citation Number : TS-385-ITAT-2026(CHNY)-TP

ITAT: ITAT: Remands Britannia's dividend taxability case to verify non-resident TRCs & PE declarations

• In Favour of Assessee
• Citation Number : TS-715-ITAT-2026(Kol)

GSTN Advisory on filing Annexure-B offline utility for accumulated ITC refund applications

NCLT: Declines Sec. 140(5) action against auditor absent “demonstrated intent” in co. fraud

PKF Sridhar & Santhanam LLP and RMJ & Associates LLP join hands, announce Alliance

Perpetual Debentures: Equity in Substance, Debt in Form, and the Hat It Wears Under Each Law

HC: Sets aside rejection of revocation application over non-supply of field visit report

• In Favour of Petitioner
• Citation Number : TS-364-HC(CAL)-2026-GST

ITAT: Compensation received for surrendering right to sue is non-taxable capital receipt

• In Favour of Assessee
• Citation Number : TS-714-ITAT-2026(Kol)

SEBI: Proposes to ease call recording requirements for RAs dealing with institutional investors

HC: Penalty cannot be confirmed if not specified in statutory DRC-01 form

• In Favour of Petitioner
• Citation Number : TS-363-HC(ALL)-2026-GST

OECD announces relief measures for initial Global Minimum Tax filings

HC: Substitutes token fine for 200% penalty on e-way bill lapse noting absence of intent and minor delay

• In Favour of Petitioner
• Citation Number : TS-355-HC(CAL)-2026-GST

HC: Relegates Assessee to GSTAT citing extended time limit for filing appeal and reduced pre-deposit

• In Favour of Petitioner
• Citation Number : TS-354-HC(CAL)-2026-GST

HC: Directs reimbursement of GST paid on frozen meat supplied to Indian Army

• In Favour of Petitioner
• Citation Number : TS-353-HC(DEL)-2026-GST

HC: Permits adjudication on SCN resurrecting settled ITC reversal issue; Flags inconsistency in Revenue’s approach

• In Favour of Petitioner
• Citation Number : TS-352-HC(CAL)-2026-GST