Tax Raids & Tech Trails – The Legal Nexus of Search & Seizure and Digital Evidence

Govt. withdraws Income-tax Bill, 2025

HC: Rejects UOI's appeals against Single Judge's order in Malaysia-seated arbitration dispute

HC: Slams MMTC's attempt to re-litigate arbitration issues settled by Apex Court

SC: Dismisses Zostel's SLP against Delhi HC judgment in arbitration dispute with OYO

Landmark SC Ruling: IGST on Re-Imported Goods after MRO Declared Un-constitutional

RD and ROC Adjudication Orders Referencer

ITAT: Quashes reassessment as untenable, as additions based on reasons recorded for reopening deleted by CIT(A)

• In Favour of Assessee
• Citation Number : TS-1030-ITAT-2025(DEL)

SC: Reaffirms pre-GST position on mobile towers ceasing to be an ‘immovable property’; Upholds HC judgment

Revenue concludes arguments, Sr. Adv. Salve counters gaming winnings are ‘debt discharge’, not ‘grants’

SAT: Mere trading pattern can't substantiate share price manipulation charge

Given split verdict in Shelf Drilling, SC to hear matter afresh

SC: Delivers split verdict in Shelf Drilling case on Sec. 144C-153 interplay qua limitation period

ITAT: Quashes TDS demand u/s 200A on short deduction, given seller's subsequent PAN-Aadhar link

• In Favour of Assessee
• Citation Number : TS-1029-ITAT-2025(CHNY)

ITAT: Affirms CIT(A)’s deletion of addition made on account of revenue recognition

• In Favour of Assessee
• Citation Number : TS-1025-ITAT-2025(Bang)

ITAT: Allows FTC credit despite delay in filing Form-67, CBDT procedure notified post ITR filing

• In Favour of Assessee
• Citation Number : TS-1023-ITAT-2025(Bang)

ITAT: Draft order not amenable to revision; Cannot invoke Sec.263 if assessment is void

• In Favour of Assessee
• Citation Number : TS-454-ITAT-2025(Mum)-TP

ITAT: Confirms Sec. 68 addition on suspicious penny stock gains, cites lack of genuineness

• In Favour of Revenue
• Citation Number : TS-1021-ITAT-2025(Mum)

ITAT: Employees seconded to Indian subsidiary, doesn’t constitute PE, as not controlled by Japanese-Assessee

• In Favour of Assessee
• Citation Number : TS-1028-ITAT-2025(DEL)

SC: “Bar of review should not come in NCLAT’s way”; Dismisses ineligible PRA’s challenge