This document provides a summary of recent legal landmarks in various tax cases: 1. The ITAT ruled that merely supplying goods to another party does not make them an associated enterprise under section 92A of the ITA. 2. The ITAT ruled that the DRP proceedings are an extension of the assessment proceedings and the DRP can accept new comparables under section 144C of the ITA. 3. The High Court ruled that penalty is attracted automatically under section 272A of the ITA for delay in filing TDS returns, regardless of whether there was any loss to revenue.