AAR: 5% GST on biodegradable bags conditional on proven biodegradability

• In Favour of Applicant
• Citation Number : TS-285-AAR(RAJ)-2026-GST

Transfer Pricing Navigating Arm's Length with ITA, 2025

HC: Protects LegalEdge from defamatory AI-content by rival Edtech; Cautions against stretching personality rights

Is Redevelopment Taxing? Compensation for Transfer of Tenancy Rights is Taxable as “Capital Gains”

AAR: Allen’s online training services qualify as commercial training & coaching services, not OIDAR

• In Favour of Respondent
• Citation Number : TS-284-AAR(RAJ)-2026-GST

ITAT: Remits import duty and working capital adjustments; Restricts TP-adjustment to AE transactions only

• In Favour of Both, Partially
• Citation Number : TS-328-ITAT-2026(Bang)-TP

HC: Properties acquired prior to offence not immune from PMLA-attachment; Rejects appeals in coal-levy scam

HC: No strict time-bound obligation u/s 128A; Time-limit for filing interest waiver application 'directory'

• In Favour of Petitioner
• Citation Number : TS-283-HC(KAR)-2026-GST

ITAT: Rules on issues pertaining to comparable selection and margin computation

• In Favour of Assessee
• Citation Number : TS-327-ITAT-2026(Mum)-TP

ITAT: Utilization of borrowed funds doesn't alter investments character; Deletes addition as shares held as investments

• In Favour of Assessee
• Citation Number : TS-590-ITAT-2026(Ahd)

Hinduja GAAR hearing pushed to June as both sides spar on Revenue's additional affidavit

HC: Inquiry into Liquidator's functioning not appropriate in summary proceedings

ITAT: Allows deduction to Tata Motors for provision of employee benefit schemes u/s 37 basis actuarial valuation

• In Favour of Assessee
• Citation Number : TS-588-ITAT-2026(Mum)

Tax Cut, Penalty Surge: Budget 2026’s Iron Fist Behind a Softer Rate

HC: Denies bail to Rs. 48 Crore GST fraud accused noting gravity of economic offence

• In Favour of Respondent
• Citation Number : TS-282-HC(RAJ)-2026-GST

CBIC mandates 3-day timeline for generating RoDTEP, RoSCTL scrolls to curb delays

ITAT: Cash gifts from family members reasonably explained; Systematic activity in bank statements justify partial relief

• In Favour of Both, Partially
• Citation Number : TS-586-ITAT-2026(Mum)

ROC Adjudication Orders Referencer

Netherlands : Netherlands Announces Tax Measures to Mitigate Impact of Energy Crisis

HC: Misdescription in e-way bill tantamount to concealment; Upholds Transit State officer jurisdiction to inspect/detain

• In Favour of Respondent
• Citation Number : TS-281-HC(CAL)-2026-GST