ITAT: Upholds assessee's SBI-PLR over TPO's 'masala bond' rate for benchmarking interest on ECB

• In Favour of Assessee
• Citation Number : TS-334-ITAT-2025(HYD)-TP

ITAT: Excludes amortization of goodwill from operating expenditure; Rules on comparables

• In Favour of Assessee
• Citation Number : TS-335-ITAT-2025(CHNY)-TP

Virtual Service Permanent Establishment: Navigating Tax Challenges in The Digital Era

HC: Quashes Controller’s patent-rejection, absent reasoning on how amendments broadened original claim scope

ITAT: TPO erred in using average PLI amid auto-industry slowdown; Directs equitable comparison

• In Favour of Assessee
• Citation Number : TS-332-ITAT-2025(CHNY)-TP

NCLAT: Quashes NCLT order allowing private sale of corporate debtor's assets to related party

ITAT: Quashes reassessment basis misleading data, lack of inquiry, & income below 50 Lakh threshold u/s 149(1)(b)

• In Favour of Assessee
• Citation Number : TS-748-ITAT-2025(PUN)

AT PMLA: Attachment of mortgaged properties by ED can't halt resolution plan execution

AT PMLA: Permits Axis Bank to appropriate hypothecated current account balance attached by ED

AT PMLA: Disposes of Aditya Birla's appeal in DSK Motors' properties attachment case

HC: Denies bail to "kingpin", "biggest beneficiary" of illegal mining in money-laundering case

ITAT: Assessee eligible for deductions allowable under old regime, given new regime benefit u/s 115BAC denied

• In Favour of Assessee
• Citation Number : TS-746-ITAT-2025(Bang)

HC : Holding Section 168A Notifications 'bad-in- law', elucidates differences between 'exclusion' and 'extension'

FinMin : Allows bonus shares issue in FDI-prohibited sectors subject to shareholding-pattern remaining unaltered

GST @ 8

NCLT: Citing ‘commercial wisdom of CoC’, approves resolution-plan; Rejects ‘unsubstantiated’ fraud, collusion allegations

Madras HC quashes Section-168A notifications extending time limit for adjudication

ITAT: Holds mere reduction in sales to AE no ground to reject idle capacity adjustment

• In Favour of Both, Partially
• Citation Number : TS-331-ITAT-2025(CHNY)-TP

ITAT: Loan to entities with Assessee's substantial interest deemed dividend; Rejects Assessee's ICD plea

• In Favour of Assessee
• Citation Number : TS-745-ITAT-2025(Mum)

AAR: Mahatransco's recovery of penalties, liquidated damages, forfeited deposits, unclaimed balances not a ‘supply’

• In Favour of Not Applicable
• Citation Number : TS-517-AAR(MAH)-2025-GST