ITAT: Revenue from offshore supplies not taxable u/s 44BBB; Holds revision u/s 263 unsustainable

• In Favour of Assessee
• Citation Number : TS-732-ITAT-2025(DEL)

Addressing ITC Conundrum in Section 16(4) of CGST Act, 2017

CCI: Allows acquisition of Interpublic Group’s sole control by Omnicom Group Inc.

CCI: Approves Currant Sea’s proposed 9.99% stake acquisition in IDFC First Bank

NCLT: Allows restoration of 5 struck-off cos. basis ‘non-dormant status’; Levies fines

NCLT: Allows Income Tax Dept.’s appeal to revive struck-off co. for recovering pending tax dues

NCLT: Rejects arbitral award-holders’ co. restoration plea; Cites protection under Cos. Act for dues-recovery

HC: Expunges AAAR observations on ITC disallowance on refurbishment-cost by used car dealer

• In Favour of Petitioner
• Citation Number : TS-499-HC(RAJ)-2025-GST

Permanent Establishment Through the Lens of Indian Judiciary

ITAT: Ethiopian Airlines’ flight simulator receipts not 'FTS' given no customized services rendered

• In Favour of Assessee
• Citation Number : TS-731-ITAT-2025(DEL)

AAAR: Cost of refurbishment not includable in purchase price of used cars

• In Favour of Petitioner
• Citation Number : TS-786-AAAR(RAJ)-2021-GST

ITAT: Holds option price received by Dabur, being advance against sale of shares, as capital receipt

• In Favour of Assessee
• Citation Number : TS-730-ITAT-2025(DEL)

NCLAT: Quashes NCLT order 'casting aspersions on SBI's integrity'; Fraud findings 'invalid'

AAR: Applying functionality test, classifies ATS/EGP manufactured for meeting emission regulations as motor-parts

• In Favour of Not Available
• Citation Number : TS-498-AAR(MAH)-2025-GST

Can Income Declared in Return be Later Claimed as Non-Taxable by Assessee?

CBDT extends deadline to process ITRs for AY 2023-24 u/s 143(1) until November 2025

Notices/orders having RFN valid, quoting DIN not mandatory, clarifies CBIC

AAR: Construction service by developer in exchange of development rights, a supply, liable to GST

• In Favour of Respondent
• Citation Number : TS-497-AAR(MAH)-2025-GST

SEBI: Drops proceedings against ex-directors for allegedly misusing CAs’ names

SEBI: Disposes of SCN against stock broker citing ‘no investor harm’