ITAT: Directs AO to keep outstanding demand in abeyance till appeal disposal

• In Favour of Both, Partially
• Citation Number : TS-336-ITAT-2026(Bang)-TP

HC: Jurisdiction under Article 226 cannot be assumed to bypass appellate remedy; Dismisses writ by Tata Steel

• In Favour of Respondent
• Citation Number : TS-297-HC(JHAR)-2026-GST

ITAT: Accepts assessee's TNMM over CUP for purchase of potatoes, follows rule of consistency

• In Favour of Assessee
• Citation Number : TS-335-ITAT-2026(Ahd)-TP

ITAT: Findings in quantum proceedings constitute good evidence for levying penalty; Upholds 10% penalty u/s 271AAC

• In Favour of Revenue
• Citation Number : TS-610-ITAT-2026(Mum)

HC: Writ remedy only in cases of inherent lack of jurisdiction, not its improper exercise

• In Favour of Respondent
• Citation Number : TS-296-HC(DEL)-2026-GST

HC: Quashes Arbitrator's order declining adjudication on limitation aspect for arbitrator's appointment, despite competence

HC: Quashes refusal of TM “KAMA CASA”; Anti-dissection principle prohibits splitting composite marks

HC: Allows temporary injunction against unauthorised use of mark “Inc.” for identical magazine

HC: Protects TM “WAYMO”, grants interim injunction against deceptively similar mark “P-WAYMO”

HC: Grants interim injunction restraining use of mark infringing TM “H.O.D/HOUSE OF DIAGNOSTICS”

HC: Temporarily restrains use of mark “LIV-82 DS” protecting Himalaya’s TM “LIV.52”

HC: Quashes GST levy on Universities collecting affiliation/NOC fees from colleges within their statutory function

• In Favour of Petitioner
• Citation Number : TS-295-HC(AP)-2026-GST

SC: Copy of SC order setting aside JAO-FAO orders, remitting constitutional challenge back to HC

• In Favour of Assessee
• Citation Number : TS-615-SC-2026

HC: Quashes reassessment proceedings as contrary to first proviso to Sec. 147 given no failure to disclose material facts

• In Favour of Assessee
• Citation Number : TS-611-HC-2026(BOM)

NCLAT: Confines real-estate co.'s CIRP to specific project; Modifies NCLT order

ITAT: Excludes 9 comparables citing huge turnover; Adopts LIBOR+200 bps as interest on receivables

• In Favour of Both, Partially
• Citation Number : TS-332-ITAT-2026(Bang)-TP

ITAT: Remits TP-adjustment, assessee’s debt-free status does not warrant omission of interest on overdue receivables

• In Favour of Both, Partially
• Citation Number : TS-331-ITAT-2026(Bang)-TP

Section 66 vs. 230: Stand-Alone Capital Reduction, Appointed Date Advantage & the Income-Tax Impact

ITAT: Fresh valuation report mandatory for each year for shares issued at premium; Restores matter

• In Favour of Both, Partially
• Citation Number : TS-612-ITAT-2026(DEL)

ITAT: Trademark depreciation once allowed cannot be disallowed sans change of facts; Follows doctrine of consistency

• In Favour of Assessee
• Citation Number : TS-609-ITAT-2026(Mum)