HC: Assessment u/s 153A invalid given approval u/s 153D granted hastily without application of mind

• In Favour of Assessee
• Citation Number : TS-1573-HC-2025(BOM)

HC: Quashes Sec. 244A(2) order rejecting interest on advance tax refund sans delay attributable to Assessee

• In Favour of Assessee
• Citation Number : TS-1574-HC-2025(BOM)

HC: Quashes reassessment, cites no failure to disclose fully & truly, issues already examined during original assessment

• In Favour of Assessee
• Citation Number : TS-1582-HC-2025(GUJ)

SC: Sec. 14 moratorium no shield for defaulting developer; Upholds redevelopment agreement termination by Society

HC: Expression 'immediately' in circular cannot stretch to 22-months; Delay defeats purpose of expeditious search assessment

• In Favour of Assessee
• Citation Number : TS-1581-HC-2025(GUJ)

NCLT: Debenture Trustee, being "financial services provider" registered with SEBI, outside IBC purview; Dismisses CIRP-plea

SC: Even without statutory timelines, criminal investigations must finish within reasonable time; Issues directions

AAR: No GST on Solid Waste Management Services to Govt. authority entrusted with municipalities function

• In Favour of Applicant
• Citation Number : TS-977-AAR(KER)-2025-GST

SC: Warns against misuse of criminal justice system for vested interests, urges judicial vigilance

SC: Order XXI Rule 90(3) CPC bars quashing auction-sale if judgment debtor fails to raise objection before proclamation

SC: Restores Civil Court’s eviction decree, holds HC exceeded Article 227 supervisory review powers

SC: Exoneration in departmental proceedings does not automatically result in quashing criminal- trial in trap cases

SC: Settlement in bank-fraud cases involving public money doesn’t justify quashing of criminal proceedings

SC: Conditional LoI confers no enforceable contractual rights; Affirms State’s decision to cancel tender

SC: Lifts stay on NGT order, constitutes High-Level Committee to oversee restoration of rivers in Rajasthan

AAR: Education and training to co-operative societies' employees/members exempt from GST

• In Favour of Applicant
• Citation Number : TS-976-AAR(KER)-2025-GST

SC: Dismisses Revenue's 'frivolous SLP' filed in teeth of Engineering Analysis

HC: Arbitrator not empowered to pierce corporate veil to bind ‘non-party’; Partly quashes award

HC: Dismisses Revenue’s appeal against ITAT-order deleting addition on account of mark-up on out-of-pocket expenses

• In Favour of Assessee
• Citation Number : TS-697-HC-2025(BOM)-TP

ITAT: ITAT: Assessee not entitled to challenge AO’s jurisdiction beyond time-limit u/s 124(3); Upholds ex-parte assessment

• In Favour of Revenue
• Citation Number : TS-1580-ITAT-2025(Ahd)