SC: Second SLP under SARFAESI Act not maintainable post borrower's withdrawal of previous petition

HC: Rejects MSME's plea to restrain Bank's SARFAESI action post account's classification as 'NPA'

HC: Rejects writ petition challenging DRT orders; Relegates individual to 'appeal' before DRAT

HC: 6% interest payable if refund unpaid within 60 days from First Authority order

• In Favour of Petitioner
• Citation Number : TS-848-HC(BOM)-2025-GST

ITAT: Society's unauthorized collection of SBNs not tax matter u/s 68; Deletes unexplained income addition

• In Favour of Assessee
• Citation Number : TS-1320-ITAT-2025(Bang)

SC: Quashes HC-order dismissing application for arbitrator appointment basis limitation bar, cites COVID exemption

ITAT: Upholds deletion of disallowance u/s.40(a)(i) qua expense reimbursement, notes no TP-adjustment made

• In Favour of Assessee
• Citation Number : TS-590-ITAT-2025(CHNY)-TP

HC: Quashes final assessment order passed sans draft order, follows precedent

• In Favour of Assessee
• Citation Number : TS-586-HC-2025(BOM)-TP

ITAT: Upholds adjustment w.r.t onshore/offshore services for Indian office of Chinese HO, follows precedents

• In Favour of Revenue
• Citation Number : TS-587-ITAT-2025(Ahd)-TP

ITAT: Payment for network connectivity & related services rendered outside India not ‘Royalty’ under India-UAE DTAA

• In Favour of Assessee
• Citation Number : TS-1319-ITAT-2025(Mum)

Reform of Customs Classification: The HSN Pied Piper

SC: Upholds HC stay on Rs. 336 cr. damages decree against Amazon in BHPC TM dispute

AAR: ONGC collecting MGO-charges for short-lifting of Natural Gas is ‘liquidated damages’, not taxable supply

• In Favour of Applicant
• Citation Number : TS-847-AAR(TN)-2025-GST

ITAT: Rejects revised return as no omission or wrong statement; Upholds assessment basis original return

• In Favour of Revenue
• Citation Number : TS-1318-ITAT-2025(Bang)

No SOFTEX forms required for service exports between SEZ units or from DTA-to-SEZ

Why India Needs a Unified M&A Code - From a Tax and Regulatory Lens

Is Fast-Track Demerger Considered A “Demerger” under IT Act 1961 & IT Act 2025?

SC: Refuses to interfere with PMLA proceedings against JSW Steel in illegal mining case

ITAT: Stamp duty value determined by date of advance payment, not date of registration u/s 43CA

• In Favour of Assessee
• Citation Number : TS-1317-ITAT-2025(Mum)

HC: Educational consultancy services to foreign -universities qualify as ‘export’, not ‘intermediary’; Sustains Refund

• In Favour of Petitioner
• Citation Number : TS-846-HC(DEL)-2025-GST