ITAT: Derivatives not akin to shares; Receipts from derivatives transfer exempt under Art. 13(4) of Indo-Mauritius DTAA

• In Favour of Assessee
• Citation Number : TS-928-ITAT-2025(Mum)

SC: SEBI empowered to recover interest on unpaid penalties from date of original order

Decoding Scope of Preparatory and Auxiliary Activities: Treaty Exemption or Hidden PE Exposure?

GST Strengthened or Strained Federal Fiscal Relations?

Should you expect adjustment in profits for Expected Credit Loss?

HC: Engineering Analysis ratio on royalty final & binding post GE Technology review dismissal

• In Favour of Assessee
• Citation Number : TS-925-HC-2025(DEL)

SC's interim relief to Cognizant on disputed Sec. 10A claim over employee shifting allegations

SC: Companies can be ‘victims’ under CrPC with right to appeal acquittals in IPR cases

ITAT: Sec.56(2)(via) inapplicable to buyback, given tests of "becoming property" & "shares of any other company" fails

• In Favour of Assessee
• Citation Number : TS-924-ITAT-2025(Mum)

SEBI: Adjudicatory proceedings sufficient enforcement action for 'non-serious', 'corrected' violations; Drops case against Broker

SEBI: Levies Rs. 24 lakh penalty on Fund, KMPs for non-adherence to AIF Regulations

SAT: Allows investor's appeal against NSE's rejection of claim for deposit refund

SAT: Solitary telephone call insufficient to prove UPSI-based trading

Rajasthan HC's interim-stay over GST Demand on Corporate Guarantees provided by Vedanta

HC: Directs fresh valuation for NIL withholding tax on cross-border share transaction; Remands matter

• In Favour of Assessee
• Citation Number : TS-923-HC-2025(DEL)

IT Department gets tongue lashing from SC on 'casual' approach, delayed SLPs

HC: CA certificate valid for transaction genuineness even if not from supplier

• In Favour of Petitioner
• Citation Number : TS-628-HC(MAD)-2025-GST

HC: Mere rectification petition dismissal sans original order modification does not mandate personal hearing

• In Favour of Appellant
• Citation Number : TS-629-HC(MAD)-2025-GST

NCLT: Limitation commences for entirety of ‘debt’, encompassing principal as well as interest

ITAT: Refuses to condone delay sans sufficient cause, given lack of diligence & malafide intent

• In Favour of Assessee
• Citation Number : TS-920-ITAT-2025(Mum)