ITAT: Remits issue of ALP determination of management fee for fresh examination

• In Favour of Assessee
• Citation Number : TS-367-ITAT-2026(CHNY)-TP

GSTAT: DGAP should have considered play of market forces; Directs re-investigation in MRF profiteering case

• In Favour of Respondent
• Citation Number : TS-335-GSTAT(DEL)-2026-GST

NCLAT: Dismisses Sec. 7 petition against corporate guarantor, cites guarantee never contemplated debt discharge

GSTAT: GST Act widened builders' ITC benefits for construction services; Directs Assotech to refund profiteering amount

• In Favour of Appellant
• Citation Number : TS-329-GSTAT(DEL)-2026-GST

ITAT: DRP-directions uploaded on ITBA portal & sent to AO on same date; Quashes time-barred assessment against Dr. Reddy’s Laboratories

• In Favour of Assessee
• Citation Number : TS-366-ITAT-2026(HYD)-TP

ITAT: ITAT: Quashes adjustment u/s 143(1) sans prior intimation to Assessee as required under first proviso to Sec. 143(1)(a)

• In Favour of Assessee
• Citation Number : TS-660-ITAT-2026(HYD)

AAAR: Upholds AAR ruling which denied ITC on imported machinery since BoE bears foreign supplier's name

• In Favour of Applicant
• Citation Number : TS-1099-AAAR(AP)-2025-GST

AAAR: Assignment of long-term leasehold industrial land rights not sale, attracts GST; Upholds AAR

• In Favour of Applicant
• Citation Number : TS-1098-AAAR(AP)-2025-GST

HC: Declines plea seeking unconditional stay on Rs. 765 cr. arbitral award favouring Tata Motors

‘Sir, Your Honour, My Lord’: India’s Honorific Conundrum in Courts and Tribunals

HC: Chapter-X mandate provides AO no 'jurisdictional immunity' for lapse in computing tax-exempt profit u/s.80IA

• In Favour of Revenue
• Citation Number : TS-364-HC-2026(CAL)-TP

ITAT: ITAT: Non-issuance of statutorily mandated Sec. 143(2) notice, vitiates assessment, despite belated filing of return

• In Favour of Assessee
• Citation Number : TS-659-ITAT-2026(LKW)

HC: HC: Issuing Sec. 245 notice without time to respond invalidates adjustment, must comply with principles of natural justice

• In Favour of Assessee
• Citation Number : TS-655-HC-2026(CAL)

HC: Gravity of allegations irrelevant without credible supporting evidence; Grants bail to accused

HC: LOC a coercive executive measure of last-resort, not routine tool for law-enforcement, debt recovery

Government empowers GSTAT, Principal Bench as the National Appellate Authority for Advance Ruling (NAAAR)

ITAT: Receipts from fly ash sale, an additional income stream, falling within ambit of taxable business income

• In Favour of Revenue
• Citation Number : TS-654-ITAT-2026(CHANDI)

AAR: Sale of ready-made bakery-products constitute ‘supply’; Semi-finished preparation & sale qualify as ‘restaurant service’

• In Favour of Applicant
• Citation Number : TS-334-AAR(GOA)-2026-GST

ITAT: Ongoing Sec. 153C merits litigation doesn't automatically justify 9-year delay in filing appeal

• In Favour of Revenue
• Citation Number : TS-653-ITAT-2026(DEL)

NCLT: Allows Suzlon Energy's Scheme of Arrangement involving reorganization, reclassification of reserves