AT PMLA: Affirms FEMA contravention by non-resident for illegally buying land in India, but reduces penalty

SC: Hyatt's substantive control on Indian operations constitutes PE; Economic substance overrides legal form

• In Favour of Revenue
• Citation Number : TS-954-SC-2025

Govt. to Parliament - No GST Council recommendation on taxing UPI transactions

HC: Rectification u/s 154 impermissible once VsV filing accepted by Designated Authority

• In Favour of Assessee
• Citation Number : TS-956-HC-2025(PAT)

India-UK sign historic FTA; Tariffs on British goods slashed to 3%

HC: AO not intimated about objections before DRP, sets aside final assessment order

• In Favour of Assessee
• Citation Number : TS-421-HC-2025(BOM)-TP

ITAT: Rules on comparables selection for non-core automotive component manufacturer

• In Favour of Assessee
• Citation Number : TS-419-ITAT-2025(DEL)-TP

NCLT: Arbitration clause doesn't oust Tribunal's jurisdiction to decide oppression-mismanagement allegations

Eligibility of Input Tax Credit on Prefabricated Structures

ITAT: Holds SBI-PLR as appropriate rate of interest for CCDs; Relies on earlier order

• In Favour of Revenue
• Citation Number : TS-420-ITAT-2025(HYD)-TP

HC: Upholds injunction against mark “LIV-333” infringing Himalaya’s TM, but stays damages order

HC: 'Sleeping' Partners of partnership firm liable for firm’s outstanding tax dues notwithstanding dissolution

• In Favour of Assessee
• Citation Number : TS-955-HC-2025(MAD)

HC: Grants anticipatory bail to NewsClick founder in foreign funding, money laundering case

HC: Assessee’s inadvertence to offset surplus credit against tax-demand is not suppression; Remands matter

• In Favour of Petitioner
• Citation Number : TS-652-HC(GUJ)-2025-GST

Delhi HC in challenge to refund-denial on educational services, seeks affidavit on receipt from 'foreign university'

NCLT: IRP's action post CIRP stay 'unjustified', limits fee claim to Rs. 1 lakh

NCLT: IRP's action in RP's absence 'not illegal' as RP definition explicitly covers 'IRP'

NCLAT: No 'legal embargo' on inviting fresh Form-G post completion of resolution-plans submission

NCLAT: RP's notice u/s 99(4) to personal guarantor makes provision 'mandatory'

FC: UK Court of Appeal adopts real top-level management test for POEM under Mauritius-UK DTAA

• In Favour of Revenue
• Citation Number : TS-953-FC-2025(UK)