ITAT: License-fees for insurance sector software not royalty under India–Ireland DTAA; Deletes Rs. 3.56 cr. addition

• In Favour of Assessee
• Citation Number : TS-1199-ITAT-2025(DEL)

ITAT: Sec. 153C assessment invalid, cites lack of incriminating material & procedural flaws

• In Favour of Assessee
• Citation Number : TS-1198-ITAT-2025(Bang)

HC: Upholding consistent exporter status for IDP-Education-India, rejects Revenue’s ‘intermediary’ claim; Directs refund

• In Favour of Petitioner
• Citation Number : TS-784-HC(RAJ)-2025-GST

GSTAT: Inflationary pricing during COVID not a valid defence; Directs Hotel-Babylon to pay profiteered amount

• In Favour of Respondent
• Citation Number : TS-774-GSTAT(DEL)-2025-GST

HC: Slams Govt. Corporation for dodging arbitral-award payment to MSME; Slaps exemplary cost

NCLT: Dismisses CIRP application given invalid demand notice, failure to establish debt and default

HC: Quashes revenue entries on liquidated co.'s properties purchased under IBC

HC: Urges inclusion of IBC in procurement policies; Backs revived firm in tender eligibility dispute

ITAT: Sec. 263 jurisdiction validly exercised, citing assessment order as ‘erroneous’ for absence of inquiry

• In Favour of Assessee
• Citation Number : TS-1194-ITAT-2025(Mum)

CBIC debunks social media claims of ‘transition benefits’ being circulated under Chairman’s name

SC reserves judgment on revenue vs capital nature of non-compete fees payment

ITAT: Rejects CFO’s demise as reason for condoning delay of 720 days, as all tax operations undertaken on time

• In Favour of Revenue
• Citation Number : TS-1193-ITAT-2025(Mum)

ITAT: Directs benchmarking transaction of corporate guarantee by adopting 0.5%; Follows precedent

• In Favour of Both, Partially
• Citation Number : TS-527-ITAT-2025(COCH)-TP

HC: Dismisses Revenue’s appeal; Confirms ITAT-order holding assessee not a wholesale trader

• In Favour of Assessee
• Citation Number : TS-525-HC-2025(KAR)-TP

ITAT: Directs benchmarking of interest on receivables based on currency in which invoices are prepared

• In Favour of Assessee
• Citation Number : TS-526-ITAT-2025(Bang)-TP

NCLT: Consortium lenders’ internal authorisations no defence for guarantor against creditor’s ‘unilateral’ proceedings

Delhi HC to examine penalty provision applicability on non-taxable person; Stays coercive action

ITAT: Loans to related parties at lower rates out of borrowings at higher rate of interest, disallowed u/s 57

• In Favour of Assessee
• Citation Number : TS-1192-ITAT-2025(Kol)

Amendment of Export Rules for Intermediaries - A Defining Moment!

CCI: Rejects complaint alleging dominance abuse by Emaar India in villa development market