Australia; Ireland : Full Federal Court Orders Stay in Oracle Royalty Tax Dispute to Allow Mutual Agreement Procedure

Substance Wins: The Development of Fixed-Place PEs in India

HC: Imposes Rs. 50 lakh costs for deliberate suppression of facts in TM suit, vacates injunction

ITAT: Holds TP-addition made during reassessment on 'new' ground unsustainable; Follows precedents

• In Favour of Assessee
• Citation Number : TS-618-ITAT-2025(DEL)-TP

HC: SC orders extending limitation during COVID-19 also apply to proceedings under PMLA

HC: Frames question related to validity of final assessment order in case of Honda R&D

HC: Confirms Single Bench decision setting aside order giving effect as being time barred

• In Favour of Assessee
• Citation Number : TS-623-HC-2025(KAR)-TP

AAAR: TR-6 challan not a valid tax-paying document for availing credit, upholds AAR

• In Favour of Appellant
• Citation Number : TS-874-AAAR(TN)-2025-GST

ITAT: Ship parts replacement is work contract, not FTS; Quashes TDS default due to no PE under DTAA

• In Favour of Assessee
• Citation Number : TS-1381-ITAT-2025(DEL)

NCLT: Admits Tata Power EV's insolvency plea against Cab-Eez; Rejects ‘moonshine’ defence of pre-existing disputes

HC: Demand post-IBC resolution plan approval wholly without jurisdiction

• In Favour of Petitioner
• Citation Number : TS-873-HC(BOM)-2025-GST

HC: Quashes reassessment proceedings, being time-barred u/s 149(1) & vitiated as initiated without jurisdiction

• In Favour of Assessee
• Citation Number : TS-1380-HC-2025(TEL)

CBDT notifies Sec. 35(1)(iia) exemption for ‘Mazumdar Shaw Medical Foundation'

CBDT notifies Sec. 35(1)(iia) exemption for ‘Institute of Advanced Medical Research & Innovation Forum'

HC: Restores credit by quashing negative blocking beyond available balance in Electronic Credit Ledger

• In Favour of Petitioner
• Citation Number : TS-872-HC(BOM)-2025-GST

NCLT: Dismisses oppression-mismanagement suit against majority directors citing no actionable conduct, ingenuine grievance

HC: Revenue consolidating various tax periods in SCN is judicial overreach; Quashes demand against Developers

• In Favour of Petitioner
• Citation Number : TS-871-HC(BOM)-2025-GST

HC: Reiterates, non-signatory, non-consenting party to arbitration agreement can’t be made party to proceedings

ITAT: Partly accepts assessee’s plea on inclusion/exclusion of comparables in ITeS

• In Favour of Both, Partially
• Citation Number : TS-619-ITAT-2025(DEL)-TP

ITAT: Deletes AMP adjustment; remits adjustments qua management fees and interest on outstanding receivables

• In Favour of Both, Partially
• Citation Number : TS-620-ITAT-2025(DEL)-TP