SC: Dismisses Revenue’s SLP challenging HC judgment limiting Commissioner’s revisionary powers staying refund sanctioned order

• In Favour of Respondent
• Citation Number : TS-627-SC-2025-GST

SC: Partners directly liable under NI-Act even when firm not arraigned, absent ‘vicarious liability’

HC: Deletes addition towards cessation of liability u/s 41(1) given pending civil suit for recovery

• In Favour of Assessee
• Citation Number : TS-918-HC-2025(MAD)

Grappling with 'transaction value' concept in Online Gaming controversy, SC hears Sr. Adv. Sridharan

HC: ‘Flower bed area’ merely ornamental, not part of ‘built-up area’ for deduction u/s 80IB(10)

• In Favour of Assessee
• Citation Number : TS-919-HC-2025(BOM)

HC: Directs Lava to deposit Rs. 20.08 cr. in Dolby Patent infringement case

SC: Dismisses Revenue’s SLP against P&H HC's interim direction on 'credit ledger' blocking

• In Favour of Petitioner
• Citation Number : TS-626-SC-2025-GST

NCLT: “Reconsideration tantamounts to questioning CoC's commercial wisdom”; Dismisses Muthoot’s resolution-plan recall plea

HC: Cannot block ITC beyond 10% of tax demanded

• In Favour of Petitioner
• Citation Number : TS-937-HC(P&H)-2024-GST

Treaty Triumph: Strengthening the Mauritius Route with Pro-Investor Rulings

NCLT: Sanctions Bajaj Exports, Rohit Polytex's Strategic Investment Divisions' demerger scheme

NCLT: Clears Composite Scheme of Arrangement between Cogent Hospitality & 4 other entities

NCLT: Allows AMP Motors' real estate division's demerger into AMP Infratech

NCLT: Can't 'ordinarily' interfere with corporate decisions; Approves Cimco Projects amalgamation

HC: E-license portal-services to Genpact not FTS under UK DTAA; Reinforces 'make available' test

• In Favour of Assessee
• Citation Number : TS-917-HC-2025(DEL)

CBDT notifies Sec.10(46) exemption for Baddi Barotiwala Nalagarh Development Authority

HC: Transfers ‘unprogressed’ winding-up petition to NCLT following SC verdict in Action Ispat

HC: Quashes arrest warrant for improper service, upholds cognizance in false evidence case under Cos. Act

HC: Sets aside MCA's rejection of NDH-4 Form, absent prior notice to Nidhi co.

ITAT: Sale of windmill division falls within ‘slump sale’ definition u/s 2(42C), taxable as capital gains u/s 50B

• In Favour of Assessee
• Citation Number : TS-916-ITAT-2025(CHNY)