HC: Date of filing response to notice and personal hearing cannot be same

• In Favour of Petitioner
• Citation Number : TS-519-HC(ALL)-2025-GST

ITAT: Deletes addition u/s 69 as Revenue fails to link Assessee to seized documents

• In Favour of Assessee
• Citation Number : TS-758-ITAT-2025(Bang)

NCLT: Directs HUL to convene shareholders’ meeting for considering demerger of ice cream business

AAAR: Only direct supply to Govt./local authority without involvement of other supplier exempt

• In Favour of Respondent
• Citation Number : TS-518-AAAR(WB)-2025-GST

ITAT: Allows STT-paid loss adjustment; Directs LTCL set-off against non-grandfathered gains

• In Favour of Assessee
• Citation Number : TS-757-ITAT-2025(Mum)

NCLT: Right to participate in CoC meeting doesn't extend to 'confidential documents deliberations'

ITAT: Disallowance u/s 14A impermissible if no exempt income earned; Explanation u/s 14A prospective

• In Favour of Assessee
• Citation Number : TS-755-ITAT-2025(Bang)

ITAT: Sets aside reassessment proceedings for not obtaining approval u/s 151(1) by Revenue

• In Favour of Assessee
• Citation Number : TS-756-ITAT-2025(Mum)

ITAT: Penalty provisions u/s 271(1)(c) inapplicable given addition made on estimation basis

• In Favour of Assessee
• Citation Number : TS-754-ITAT-2025(Mum)

ITAT: Quashes reassessment beyond 4-years for being ‘mere change of opinion’ basis same material

• In Favour of Assessee
• Citation Number : TS-753-ITAT-2025(Mum)

ITAT: STCL on STT-paid shares taxable at 15% can be set off against STCG taxable at 30%

• In Favour of Assessee
• Citation Number : TS-752-ITAT-2025(Mum)

ITAT: Refund already granted to be first adjusted against interest for Sec. 244A

• In Favour of Assessee
• Citation Number : TS-751-ITAT-2025(Mum)

ITAT: Allows TDS credit based on valid physical certificates despite mismatch with Form 26AS

• In Favour of Revenue
• Citation Number : TS-750-ITAT-2025(Mum)

GSTN provides alternate route for filing application relating to interest, penalty waiver

For only B2C sales GSTN suggests dummy entry for HSN table 12A in GSTR-01

HC: Citing lack of territorial jurisdiction, dismisses co.'s writ challenging BSE surveillance

HC: Failure to dispose objections raised, breach of principles of natural justice, vitiating reassessment

• In Favour of Assessee
• Citation Number : TS-744-HC-2025(BOM)

HC: Proceedings initiated due to ‘mere change of opinion’, invalid; Quashes notice u/s 148

• In Favour of Assessee
• Citation Number : TS-747-HC-2025(GUJ)

HC: Upholds disallowance of Sec. 10(10C) exemption as Bank's exit scheme fails Rule 2BA test

• In Favour of Revenue
• Citation Number : TS-749-HC-2025(KER)

HC: Dismisses Revenue’s appeal on power transfer, as covered by assessee’s earlier orders

• In Favour of Assessee
• Citation Number : TS-333-HC-2025(CAL)-TP