AAR: Rent received from Godown leased for storage of Paddy not taxable

• In Favour of Applicant
• Citation Number : TS-997-AAR(TN)-2025-GST

HC: Interimly bans Delhi footwear Co. from infringing Monster Energy’s TM “MONSTER”

HC: Rejects Marico’s plea alleging Everest Coconut oil label imitates “Parachute” packaging

HC: Injuncts domain infringing Onesto Labs’ “CHEMIST AT PLAY” TM

ITAT: Emphasizes AO's duty to scrutinize all issues noticed during reassessment proceedings; Upholds revision order

• In Favour of Assessee
• Citation Number : TS-1634-ITAT-2025(DEL)

HC: Temporarily restrains pharma Co. from passing off Sun Pharma’s TM “OLEANZ”

HC: Interim ban on use of mark deceptively similar to PRG Pharma’s TMs

ITAT: Assessee withdraws TP related grounds in light of MAP resolution

• In Favour of None/NA
• Citation Number : TS-726-ITAT-2025(Bang)-TP

ITAT: Rejects separate benchmarking qua royalty payment, accepts assessee's aggregation approach under TNMM, follows precedent

• In Favour of Assessee
• Citation Number : TS-724-ITAT-2025(PUN)-TP

ITAT: Rejects TPO’s re-characterization of assessee as contract R&D service provider, deletes adjustment

• In Favour of Assessee
• Citation Number : TS-725-ITAT-2025(CHNY)-TP

HC: Dismisses Revenue’s appeal on royalty issue, no substantial question of law arises for consideration

• In Favour of Assessee
• Citation Number : TS-729-HC-2025(DEL)-TP

ITAT: Quashes assessment order for Brightcom Group as barred by limitation

• In Favour of Assessee
• Citation Number : TS-728-ITAT-2025(HYD)-TP

GSTAT: Drops anti-profiteering probe against ‘Eclat Serum’ supplier as DGAP could not obtain sufficient details

• In Favour of Not Available
• Citation Number : TS-932-GSTAT(DEL)-2025-GST

ITAT: Deletes TP-adjustments w.r.t commission on Standby Letter of Credit, interest on loan

• In Favour of Assessee
• Citation Number : TS-727-ITAT-2025(DEL)-TP

SAT: RPT materiality threshold must be tested on “aggregate” basis; Upholds SEBI-order against Linde India

GSTAT: No retrospective interest levy u/r 133(3)(c); Upholds profiteering on Subway franchisee

• In Favour of Respondent
• Citation Number : TS-996-GSTAT(DEL)-2025-GST

ITAT: Non-mention of new Sec. 12AB registration number in ITR not substantive; Allows Sec. 11 exemption

• In Favour of Both, Partially
• Citation Number : TS-1632-ITAT-2025(Ahd)

Govt. publishes Generative-AI & copyright working paper proposing new hybrid licensing framework

NCLT: Familial relationship between Corporate Debtor’s promoters and SRA insufficient to attract Sec. 29A bar

SC: Dividend/interest income not profit 'derived' from business, ineligible for Sec. 36(1)(viii) deduction claim