SC: Non-signatories can't participate in arbitration proceedings, given possible confidentiality breach

SC: Parties’ consent to arbitration bars non-arbitrability challenge to award, invokes ‘Doctrine of estoppel’

HC: Applies 'intimate connection' test to hold vintage car as not 'personal effect'

• In Favour of Revenue
• Citation Number : TS-1070-HC-2025(BOM)

ITAT: ITAT: One-time life membership fee receipt by Trust, capital in nature; Applies real income & consistency principles

• In Favour of Assessee
• Citation Number : TS-1069-ITAT-2025(DEL)

HC: Absent specific averment on retrospectivity in SCN, cancellation to that effect illegal; Modifies Order

• In Favour of Petitioner
• Citation Number : TS-718-HC(DEL)-2025-GST

ITAT: Holds severance pay as non-operating in nature; Excludes functionally-dissimilar companies

• In Favour of Assessee
• Citation Number : TS-471-ITAT-2025(CHNY)-TP

ITAT: Upholds CIT(A)’s decision w.r.t corporate guarantee fee, internet on delay receivables; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-472-ITAT-2025(HYD)-TP

ITAT: Remits 271G penalty for fresh adjudication considering assessee additional evidence

• In Favour of Assessee
• Citation Number : TS-473-ITAT-2025(HYD)-TP

HC: Delay no defence when mark adoption dishonest; Grants injunction protecting Reckitt’s bird device

Three Judgments on Employee Secondment: NOS vs Metal One vs Alstom

Trusts Over Wills – Redefining Indian Succession Planning

ITAT: Rejects individual tax on ancestral property sale; Directs taxation in HUF's hands

• In Favour of Assessee
• Citation Number : TS-1068-ITAT-2025(DEL)

HC: Failure to file return not an embargo to square-off deposited amount in ECL against tax-liability

• In Favour of Petitioner
• Citation Number : TS-717-HC(MAD)-2025-GST

Substance Over Legal Form – Impact of Evolving PE Jurisprudence on GST

HC: Quashing consolidated SCN issued to 176-noticees availing fraudulent-ITC, relegates Assessee to Appeal

• In Favour of Not Available
• Citation Number : TS-716-HC(DEL)-2025-GST

HC: Denies bail to Jharkhand ex-Minister’s Personal Secretary in tender scam

HC: SCN based on annual-return restricted to relevant FY and not beyond; Quashes batching

• In Favour of Petitioner
• Citation Number : TS-715-HC(MAD)-2025-GST

HC: “Arbitration can't be overridden by post-facto civil suits”; Slams MMTC for re-agitating issues

ITAT: Rural advances extended by amalgamating NBFC between appointed & effective date deductible u/s 36(1)(viia)

• In Favour of Assessee
• Citation Number : TS-1067-ITAT-2025(Mum)

Net Direct Tax collection declines by 3.95%, Refunds grows by 9.81%