ITAT: NR’s investment in residential property from foreign-source not taxable as unexplained investment in India

• In Favour of Assessee
• Citation Number : TS-1524-ITAT-2025(Mum)

SEBI: Levies Rs. 1.08 cr. penalty on 13 entities for front-running, "disturbing basic tenets of market fairness"

ITAT: Rejects income attribution sans PE/business connection in India; Holds sales commission, royalty not taxable

• In Favour of Assessee
• Citation Number : TS-1554-ITAT-2025(DEL)

AAR: Rented residential dwellings from unregistered persons for staff quarters attract GST under reverse charge

• In Favour of Respondent
• Citation Number : TS-960-AAR(KER)-2025-GST

AAR: GST applicable on interim-wage paid by manpower service recipient to outsourced-workers during Covid-19 period

• In Favour of Respondent
• Citation Number : TS-959-AAR(KER)-2025-GST

Reflections on Indian TP controversies – " Profits attributable to PE

AAR: Landowner’s share of constructed flats as consideration for development rights transferred to promoter, taxable

• In Favour of Respondent
• Citation Number : TS-958-AAR(KER)-2025-GST

HC: Compliance with HC direction barring TDS deduction cannot make Assessee in default u/s 201

• In Favour of Assessee
• Citation Number : TS-1553-HC-2025(KER)

SC: SC to hear dispute concerning ‘salary’ payable u/s 53(1)(c) of IBC, on December 2

SC: SC to hear challenge to Reg. 21A of Information Utilities Regulations

SC: Corporate debtor’s promoter can’t challenge ‘approved’, ‘acted upon’ resolution plan; Rejects Avantha Holdings’ appeal

ITAT: Milk procurement falls under "Relief of the Poor," not commercial activity; Grants Sec. 11 exemption

• In Favour of Revenue
• Citation Number : TS-1552-ITAT-2025(COCH)

HC: Rival email exchanges insufficient to defeat prior-use claim; Affirms injunction protecting TM “SARKARIRESULT”

ITAT: Quashes assessment based on statements without cross-examination; Deletes Sec.68 addition

• In Favour of Assessee
• Citation Number : TS-1551-ITAT-2025(DEL)

HC: Quashes ICAI Council’s recommendation for CA’s membership removal, cites “cut-paste” job, no independent findings

Delhi HC seeks CBIC’s stand on State-authority jurisdiction for recovering central-tax demand exceeding Rs.2 cr

CBDT releases Time Series Data for FYs 2000-01 to 2024-25

ITAT: Upholds application of Rule 8D in Sec. 14A disallowance, given Assessee’s unsatisfactory explanation

• In Favour of Revenue
• Citation Number : TS-1550-ITAT-2025(Mum)

HC: No adverse action u/s 74 when buyer paid tax, despite seller’s registration later cancelled

• In Favour of Petitioner
• Citation Number : TS-957-HC(ALL)-2025-GST

ITAT: Directs recomputation of Sec.14A disallowance, limiting rule 8D(2)(ii) to investments yielding exempt income

• In Favour of Both, Partially
• Citation Number : TS-1548-ITAT-2025(DEL)