HC: LG’s payments for ICC mark usage constitute ‘Royalty'; Confirms 15% withholding tax for brand usage

• In Favour of Revenue
• Citation Number : TS-1715-HC-2025(DEL)

Karnataka HC grants interim stay to Swiggy on GST notice over delivery services via ECO-platform

Türkiye : Türkiye Enacts Broad Tax and Social Security Amendments; Parliament Drops Proposed Restriction on Housing Rental Exemption

NCLT: Deliberate delay in pursuing remedy bars liberal restoration approach; Rejects govt. undertaking’s plea

HC: No review power vests in Authorities for sanctions u/s 151; Negates multiple representations of reassessment proposals

• In Favour of Assessee
• Citation Number : TS-1712-HC-2025(UTT)

HC: Stays fraud-classification proceedings against Anil Ambani citing ‘frail’ Forensic Audit Report, compromised Auditor independence

ITAT: Quashes final assessment order passed beyond extended period of 12 months pursuant to TPO-reference

• In Favour of Assessee
• Citation Number : TS-771-ITAT-2025(HYD)-TP

ITAT: Remits MAM selection issue noting no change in present years’ facts

• In Favour of Both, Partially
• Citation Number : TS-773-ITAT-2025(DEL)-TP

ITAT: Excludes comparables with high turnover; Remits inclusion issue to CIT(A)

• In Favour of Both, Partially
• Citation Number : TS-769-ITAT-2025(Bang)-TP

ITAT: Quashes time-barred assessment order for Gainsight Software; Follows precedents

• In Favour of Assessee
• Citation Number : TS-770-ITAT-2025(HYD)-TP

ITAT: Deletes ALP adjustment qua expenses allocated by HO to PO on Production Sharing Contract basis

• In Favour of Assessee
• Citation Number : TS-772-ITAT-2025(Ahd)-TP

HC: Interim ban on use of mark deceptively similar to Emcure’s “OROFER” TMs

HC: Temporary bars Spice Nest from infringing Capital Foods’ TM “SCHEZWAN CHUTNEY”

HC: Interimly injuncts use of trade name “Hershey Technologies” infringing HERSHEY’s TMs

HC: Temporarily restrains use of mark “BATACLEAN” infringing BATA’s TMs

HC: Orders cancellation of mark infringing Air India’s well-known TM “VISTARA”

ITAT Ruling Offers Fresh Certainty To Indirect Transfers In Cross-Border Deals

HC: SEBI Investigation Report, ‘intrinsic’ for determining violations; Directs supply to accused

HC: Quashes time-barred reassessment against Cognizant; Limitation runs from original assessment, not revision order

• In Favour of Assessee
• Citation Number : TS-1709-HC-2025(MAD)

Doctrine of Mutuality – The Never-Ending Saga