AAR: Marketing & selling services to poultry breeding farm as ‘commission agent’ taxable; Veterinary services, exempt

• In Favour of Applicant
• Citation Number : TS-524-AAR(MAH)-2025-GST

ITAT: Remits adjustment qua marketing services fee, restricts guarantee-fee adjustment to loan-amount utilized

• In Favour of Both, Partially
• Citation Number : TS-337-ITAT-2025(CHNY)-TP

SC: Fear inducement alone enough to establish offence u/s 387 IPC; Fulfilling every ingredient of ‘extortion’ not required

SC: Article 19(1)(g) grants right to close business with reasonable state-imposed restrictions

SC: HC u/s 482 CrPC can’t evaluate whether charge may hold up in Court; Quashes order

SC: Preventive detention not valid substitute for bail cancellation; Overturns detention order under KAAP Act

SC: Builder not obligated to pay Homebuyer’s bank loan interest for delay in possession of flat

ITAT: Trust’s activity genuineness key for Sec.12AB registration, not quantum of expenditure

• In Favour of Assessee
• Citation Number : TS-760-ITAT-2025(Bang)

ITAT: Allows 80IA deduction for transfer value of power by CPPs to manufacturing unit

• In Favour of Assessee
• Citation Number : TS-338-ITAT-2025(Kol)-TP

ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua corporate guarantee, trade receivables; Follows earlier orders

• In Favour of Assessee
• Citation Number : TS-336-ITAT-2025(VIZ)-TP

HC: Upholds Registrar’s rejection of ‘well-known’ TM status for TikTok basis Govt. ban

Kenya : Government Presents Budget Statement for Financial Year 2025-2026, Highlights Tax Amendments in Finance Bill 2025

HC: Omission of Rule 96(10) nullifies all pending proceedings

HC: CBIC’s direction mandating DIN inapplicable to State Tax Officer sans corresponding SGST-Circular

• In Favour of Petitioner
• Citation Number : TS-522-HC(GUJ)-2025-GST

HC: Quashes order basis communication gap on GST portal regarding personal hearing date

• In Favour of Petitioner
• Citation Number : TS-521-HC(ALL)-2025-GST

NCLAT: Upholds rejection of "hollow" settlement by homebuyers; Dismisses appeal against CIRP

ITAT: Doctrine of merger inapplicable to independent orders u/s 143(1) & 154; Upholds Sec. 154 appeal rejection

• In Favour of Revenue
• Citation Number : TS-759-ITAT-2025(CHNY)

HC: Quashes rectification application dismissal for not giving reasons & hearing; Directs portal access and remand

• In Favour of Petitioner
• Citation Number : TS-520-HC(DEL)-2025-GST

HC: Quashes assessment order where service of notice has been only through portal

• In Favour of Not Available
• Citation Number : TS-511-HC(MAD)-2025-GST

HC: Non-responsiveness to reminder notices and merely passing ex-parte order not effective service

• In Favour of Petitioner
• Citation Number : TS-512-HC(MAD)-2025-GST