Log in or register to post comments1 view Week No. 31 Week Duration Sun, 02/08/2026 - 12:00 - Sat, 08/08/2026 - 12:00 Rulings ITAT: No TDS on payment to Indian PE due to loss return, attracts retrospective second-proviso protection; Deletes Sec. 40(a)(i) disallowance ITAT: Sets aside Sec. 12AB rejection as activities commenced during pendency & condonation request remained unconsidered ITAT: Sole executor’s estate taxable u/s 168(1)(a) at individual slab rates, not MMR, on will verification ITAT: Satellite transponder services payments, not royalty; Sophisticated technology use insufficient to characterise payment as royalty ITAT: Assessment invalid due to mechanical approval u/s 153D; Sec. 292BC retro amendment inapplicable to approval before April 2021 ITAT: Upholds validity of reassessment; Rejects non-service of Sec.143(2) notice & non-mentioning of DIN plea ITAT: Rejection of appeal solely for non-appearance without addressing merits, unsustainable; Quashes CIT(A) order ITAT: Non-issuance of Sec.143(2) notice a 'foundational infirmity', quashes reassessment ITAT: Deletes Sec. 43CA addition as pre-enactment agreement & substantial consideration received despite subsequent registration ITAT: Allows depreciation on goodwill & non-compete fees as revenue expenditure, generated out of slump sale Rate: Select ratingGive it 1/5Give it 2/5Give it 3/5Give it 4/5Give it 5/5