AAR: Hotel-accommodation with meals, restaurant-services to walk-in guests, over Rs. 7500 triggers 18% GST

• In Favour of Not Available
• Citation Number : TS-751-AAR(WB)-2025-GST

HC: “Unilateral appointment of arbitrators raises justifiable doubts about impartiality”; Dismisses appeal

HC: Allegations of fraud do not breach Sec. 11 ‘Lakshman Rekha’; Appoints arbitrator in loan dispute

SC: Allows enforcement of foreign arbitral-award; Waives RBI approval citing FEMA compliance

SC: Unsigned arbitration agreement binding, if parties acted upon its terms & consent is established

SC: Issues modified directions balancing stray dog management, infrastructure limits, animal welfare, human safety

SC: Unreasonable prolongation of criminal proceedings amount to mental incarceration, cause unbearable distress

SC: Unlawful prevention of public-servant’s duties sufficient to constitute ‘obstruction’ offence, sans physical force

SC: Presumption of marriage from prolonged & continuous cohabitation rebuttable only by unimpeachable evidence

SC: Article 32 writ maintainable to reopen death-penalty sentencing for breach of procedural safeguards

SC: Clarifies remedy against execution orders under CPA, 1986; Interprets Sec. 25 post-2002 Amendment

SC: High Courts cannot recall orders in criminal proceedings; Sec. 362 CrPC bar applies strictly

ITAT: Faults Revenue for misunderstanding guidance note on AS-9; Rejects percentage completion method application

• In Favour of Assessee
• Citation Number : TS-1130-ITAT-2025(Ahd)

SC: Dismisses Revenue’s SLP over recovery from liquidated-company’ Director of legacy excise dues

• In Favour of Respondent
• Citation Number : TS-750-SC-2025-GST

SEBI: Censures Research Analyst for lapses, cautioning him to be careful, diligent in business

ITAT: Rejects assessee's submissions qua netting/subsuming w.r.t interest on overdue receivables

• In Favour of Assessee
• Citation Number : TS-497-ITAT-2025(HYD)-TP

SEBI: Penalises ‘suspected entity’ for deliberately avoiding appearance before IA despite multiple summons

ITAT: Deletes TP-adjustments qua AMP expenses, royalty payment, etc; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-498-ITAT-2025(Mum)-TP

ITAT: Prefers internal over external TNMM for manufacturing segment; Treats miscellaneous expense as operating

• In Favour of Assessee
• Citation Number : TS-496-ITAT-2025(CHNY)-TP

SEBI: “Private contract cannot supersede statutory mandate”; Levies Rs. 10-lakh penalty on AIF