HC: Even belated replies to notices must be considered; Directs re-adjudication on merits

• In Favour of Petitioner
• Citation Number : TS-676-HC(CAL)-2025-GST

CCI: Citing res judicata, rejects ADIF’s complaint against Google Ads’ discriminatory policies

CCI: Orders probe over ADIF’s complaint alleging unfair AdTech practices by Google

ITAT: Allows 80-IA deduction; FAR analysis irrelevant for CUP method but specifies exceptions

• In Favour of Both, Partially
• Citation Number : TS-441-ITAT-2025(Mum)-TP

HC: Gujarat HC to examine validity of proceedings initiated and concluded just to save Limitation

ITAT: Rejects sales suppression addition basis CCTV extrapolation & untrustworthy statement

• In Favour of Assessee
• Citation Number : TS-1004-ITAT-2025(Mum)

NCLT: Allows “reverse CIRP” of construction project citing homebuyers’ interest, completion as going-concern

ITAT: AO cannot extend limitation u/s.144(13) citing DRP’s rectification u/s.154, quashes final assessment order

• In Favour of Assessee
• Citation Number : TS-442-ITAT-2025(DEL)-TP

ITAT: Remits TP addition qua interest on outstanding receivables; Directs TPO to examine amounts, credits given to AEs

• In Favour of Assessee
• Citation Number : TS-440-ITAT-2025(DEL)-TP

ITAT: Dismisses assessee’s appeal against PCIT-order for non-prosecution

• In Favour of None/NA
• Citation Number : TS-436-ITAT-2025(Ahd)-TP

ITAT: Rules on comparables; Applies LIBOR +200 basis point with credit period of 60 days

• In Favour of Both, Partially
• Citation Number : TS-439-ITAT-2025(DEL)-TP

ITAT: Remits ALP determination qua management fees; Admits assessee’s additional evidence

• In Favour of Assessee
• Citation Number : TS-438-ITAT-2025(PAN)-TP

ITAT: TP-provisions inapplicable to tonnage tax company, deletes adjustments w.r.t charter-hire charges, ship sale

• In Favour of Assessee
• Citation Number : TS-437-ITAT-2025(CHNY)-TP

Rs. 7.08 Lakh crore GST fraud detected across 91,000+ cases in 5 years, FinMin answers in Loksabha

HC: Orders removal of mark “ZINOLVITA” deceptively similar to Apex Lab’s TM “ZINCOVIT”

HC: Quashes detention order premised solely on non-disclosure of purchase-document from unregistered dealer

• In Favour of Petitioner
• Citation Number : TS-681-HC(KER)-2025-GST

AI - Have We Reached the Tipping Point?

HC: Non-Compliance with summons, lack of evidence justify Sec. 68 addition; Reverses Tribunal's order

• In Favour of Assessee
• Citation Number : TS-1003-HC-2025(CAL)

ITAT: Upholds addition u/s 56(2)(x) basis variation in flat area mentioned in allotment letter & final agreement

• In Favour of Revenue
• Citation Number : TS-1002-ITAT-2025(Mum)

HC: Classification of ‘scented areca-nuts’ as ‘supari’ attracting higher tax-rate, misplaced; Quashes SCN against ‘Nizam-Pakku’

• In Favour of Petitioner
• Citation Number : TS-680-HC(MAD)-2025-GST