ITAT: Holds internal TNMM, basis audited segmentation, as MAM; Applies rule of consistency

• In Favour of Assessee
• Citation Number : TS-742-ITAT-2025(CHNY)-TP

ITAT: Consideration for manpower support services not taxable as FTS for Myntra Inc., ‘make available’ condition not satisfied

• In Favour of Assessee
• Citation Number : TS-1654-ITAT-2025(DEL)

SEBI: Drops insider-trading charges against Adani Group officials, cites no UPSI given "crystallised merger deal"

ITAT: Quashes Sec. 263 order against Haldiram; Rules PCIT cannot revise assessment unless Sec. 153D approval is annulled

• In Favour of Assessee
• Citation Number : TS-1653-ITAT-2025(DEL)

Bombay-HC to examine Section-74 SCN for time-barred audit, unlawful bunching, and lack of suppression

Key Takeaways from SC judgment restricting NR's Head Office expense deductibility claim

ITAT: Allows spectrum usage charges as revenue expense; Distinguishes SC ruling in Bharti Hexacom as applicable only to license fee

• In Favour of Assessee
• Citation Number : TS-1652-ITAT-2025(DEL)

SC: Foreign bank's Head office expense deduction subject to Sec. 44C cap/restriction

ITAT: Merely stating ‘Yes, I am satisfied’ by PCIT while granting approval u/s 151, insufficient; Quashes reassessment

• In Favour of Assessee
• Citation Number : TS-1650-ITAT-2025(Rjt)

ITAT: TDS credit on salary undeniable to employee where employer deducted but failed to deposit tax; Liability to remit solely on employer

• In Favour of Assessee
• Citation Number : TS-1635-ITAT-2025(DEL)

ITAT: Recalls order on Assessee’s MA, citing violation of natural justice & non-disposal of objections

• In Favour of Assessee
• Citation Number : TS-1636-ITAT-2025(CHNY)

ITAT: Sec. 143(2) notice not mandatory on non-est belated ITR; Validates assessment & remands for denovo adjudication

• In Favour of Assessee
• Citation Number : TS-1638-ITAT-2025(DEL)

ITAT: Integrated leasing of educational infrastructure with bundled operational services constitutes business income, not IFHP

• In Favour of Assessee
• Citation Number : TS-1651-ITAT-2025(VIZ)

HC: Subsequent Superior Court ruling no ground for ITAT to invoke Sec. 254(2); No mistake apparent in ITAT's original order

• In Favour of Assessee
• Citation Number : TS-1643-HC-2025(BOM)

HC: Sec. 29A timeframe applies to State Highways Act disputes; Allows arbitrator substitution by jurisdictional-Court

HC: Copy of Delhi-HC judgment giving quietus to Patanjali's resolution-plan date dispute & quashing pre-approval demand

• In Favour of Petitioner
• Citation Number : TS-1005-HC(DEL)-2025-GST

HC: Grants interim-relief in plea against refund denial u/s 54(3); Holds full tax payment waives GSTAT pre-deposit

Delhi HC to examine if activities of sports associations are charitable or commercial in nature

SC: Omission of known accused’s name in eyewitness-based FIR fatally undermines prosecution

SC: Time gap between recording statement and death does not invalidate ‘dying declaration’