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

SC admits Revenue SLP challenging HC's liberal construction of CBDT's monetary threshold circular

Delhi-HC to examine DHL plea on incongruity between deemed-supply rules and export-realisation condition

ITAT: Interest paid by Vijaya Bank to political party subject to TDS u/s 194A; Remits issue of disallowance u/s 40(a)(ia) to AO

• In Favour of Revenue
• Citation Number : TS-1631-ITAT-2025(Bang)

Reflections on Indian TP controversies – Reassessment u/s 147 in reference to transfer pricing provisions

ITAT: “Dumb documents” have no evidentiary value, incapable of supporting addition; Deletes Sec. 69B addition

• In Favour of Assessee
• Citation Number : TS-1630-ITAT-2025(CHNY)

HC: Quashes backdated, DIN less rectification order; Departs from Jharkhand HC reasoning

• In Favour of Assessee
• Citation Number : TS-1628-HC-2025(BOM)