Landmark Supreme Court Ruling Clarifies Interpretation Principles and Holds Section 44C Applicable to All Head Office Expenditure of Non-Resident Assessees, Whether Common or Exclusive, Dated - 15-12-2025

The High Court of Delhi: Internal Director Dispute do not constitute “Genuine Hardship”: 30-Month ITR Delay Not Condoned Under Section 119(2)(b), Refund of Rs. 19,73,540 Denied, 08-12-2025

The Supreme Court Landmark decision: Good Governance & How Administrative /executive decisions to be taken and scope of judicial review (Scope of irrelevant Consideration Angle) 05-12-2025

ITAT Delhi Extended Reassessment Scope U/s. 153A: Six-Year Mandate and Conditional Ten-Year Period Based on Escapement of Income Represented in Assets Exceeding Rs. 50 Lakh, 05-12-2025.

ITAT Pune: Deletion of Addition of Rs. 1.62 Crore U/s. 68 – No Requirement to Prove “Source of Source” for Unsecured Loans Prior to 01.04.2023 - Dated - 03-12-2025.

ITAT Mumbai quashes penalty: Penalty u/s 271(1)(c) not leviable where additions are made only on estimate basis., 02-12-2025

Delhi HC: TDS Default Prosecution Against Managing Director Not Liable to Be Quashed at Summoning Stage — Offences under Sections 276B, 278B & 278E — Disputed Facts and Statutory Presumptions Must Be Tested at Trial, Pre-Trial Quashing Declined, 02-12-2025

The High Court of Madras: Statement U/s. 131 is admissible, Section 68 provisos are merely clarificatory, Lovely Exports principle continues to apply, ITAT’s reappreciation of evidence upheld, and additions U/s. 68, 56(2)(viib), and 40A(2) were unsustainable in absence of concrete incriminating material or specific defects in valuation/expenditure., 28-11-2025

ITAT Ahmedabad: Rs.115 Cr Penny Stock & Bogus Loan Reassessment Quashed — Section 148 Notice Dated 30-08-2022 Held Time-Barred Beyond Limitation U/s. 149, 27-11-2025

ITAT Ahmedabad: Non-adjudication of Grounds Not Argued Is Not a “mistake apparent from record”: Rectification Under Section 254(2) Cannot Be Used to Seek Review—Rectification Plea Rejected, 27-11-2025

The High Court of Delhi: Quashes Rs.45.36 Cr GST Demand on NBCC: Section 86 CGST Act Applies Only to Goods, Agent Not Liable for Services Rendered on Behalf of Principal, 09-12-2025

The Supreme Court: Residential buildings used as hostels qualify for GST exemption. The lessee need not personally reside, and later restrictive amendments apply only prospectively, 04-12-2025

Allahabad High Court quashes GST penalty: Expiry of e-way bill from driver’s illness not tax evasion in legitimate bill-to-ship transaction – 06.11.2025.

The High Court of Allahabad: Pre-Deposit Made Under Protest Is Eligible for Adjustment as the Mandatory 10% Pre-Deposit for Entertaining an Appeal Under Section 107(6) of the CGST Act - 28-10-2025

The Supreme Court: ITC cannot be denied to bona fide purchasers when sellers fail to deposit VAT., Dated - 09-10-2025

The Supreme Court Upholds Taxpayer Protection Under GST Law, Rules That Recovery Proceedings and Bank Account Attachments Cannot Continue Once Mandatory 10% Pre-Deposit for Appeal Is Made, Reinforcing Suspension of Coercive Measures During Pendency of Appeals., Dated - 06-10-2025

The High Court of AP: Refuses to Quash Rs. 130-Crore GST Demand Against Steel Scrap Trading Company, Directs Company to File Appeal., Dated - 26-09-2025

The High Court of Bombay: Omission of CGST Rules 89(4B) and 96(10) Without Savings Clause Leads to Lapse of Pending Proceedings; Show Cause Notices Quashed and Refunds Restored., Dated - 11-09-2025

The High Court of Calcutta: 200% Penalty under Section 129 of CGST/WBGST Act Set Aside as Expiry of E-way Bill Alone Cannot Justify Levy in Absence of Tax Evasion., Dated - 09-09-2025

The High Court of Rajasthan: Quashes GST Circular Restricting ITC Refund; Declares Right Accrued up to 18.07.2022 Cannot Be Denied., Dated - 08-09-2025