CBDT notifies Sec.10(46A)(b) exemption for ‘Odisha Real Estate Regulatory Authority’

Delhi HC directs freight-forwarder to exhaust statutory-remedy in fake-refund case; Directs cooperation with EOW/GST

SC stays section 74 proceedings, finding SCN prima facie unclear on fraud or wilful-misstatement

HC: Once SCN is issued u/s 74, court cannot test its correctness or grounds; Dismisses petition

• In Favour of Respondent
• Citation Number : TS-970-HC(MP)-2025-GST

SC: Reiterates, Indian Courts lack jurisdiction to appoint arbitrator for foreign-seated arbitration

CBDT issues memorandum for CIT(A) to intimate acceptance of appeal withdrawal for MAP cases

ITAT: Severance compensation constitutes ‘profits in lieu of salary’, not capital receipts, under amended Sec. 17(3)(iii)

• In Favour of Assessee
• Citation Number : TS-1565-ITAT-2025(HYD)

10 Key Findings of GAAR Panel Order characterising Hinduja Group de-merger as "impermissible avoidance arrangement"

AAR: Application fees charged by Kerala Devaswom Recruitment Board for recruitment examination attract GST

• In Favour of Respondent
• Citation Number : TS-969-AAR(KER)-2025-GST

HC: Rejects appeal alleging fraud by bank merely aimed at circumventing SARFAESI Act Sec. 34 bar

SC: Quashes all criminal proceedings against Sterling Group subject to payment of Rs. 5,100 cr. to banks

CBIC extends validity of CAVR order for J3-grade Stainless Steel by 1 year

AAR: No ITC on rent paid while landlord was unregistered; Credit allowed only post-registration

• In Favour of Applicant
• Citation Number : TS-968-AAR(KER)-2025-GST

ITAT: Compensation for relinquishing ‘right to sue’ is non-taxable capital receipt, not ‘profits in lieu of salary’

• In Favour of Assessee
• Citation Number : TS-1564-ITAT-2025(DEL)

ITAT: Accepts assessee's comparables’ selection; Directs granting working capital adjustment

• In Favour of Both, Partially
• Citation Number : TS-692-ITAT-2025(Mum)-TP

ITAT: Upholds assessee’s claim for deduction u/s. 80IA for inter unit transfer of power

• In Favour of Assessee
• Citation Number : TS-690-ITAT-2025(Mum)-TP

ITAT: Rules on comparables qua back-office support services, imputes 0.04% rate on comfort letter

• In Favour of Both, Partially
• Citation Number : TS-691-ITAT-2025(Mum)-TP

ITAT: Reduced shareholding due to fresh share issue, not relinquishment of right; Deletes STCG addition

• In Favour of Assessee
• Citation Number : TS-1563-ITAT-2025(DEL)

ITAT: Deletes TP-adjustment qua Management Fees, notes overall margin accepted under TNMM

• In Favour of Assessee
• Citation Number : TS-689-ITAT-2025(Mum)-TP

TR-6 Challans - A Case of Payment Accepted but Credit Denied