---
title: "Legal Insights: Expert Analysis & Commentary"
url: https://acuitylaw.co.in/insights/page/3/
type: archive
---

# Insights

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[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-karola-g-4386372-scaled-e1770375935295.jpg)](https://acuitylaw.co.in/substance-over-form-while-determining-permanent-establishment-hyatt-international-southwest-asia-ltd-v-additional-director-of-income-tax/)

### [Substance Over Form While Determining Permanent Establishment: Hyatt International Southwest Asia Ltd. v. Additional Director of Income Tax ](https://acuitylaw.co.in/substance-over-form-while-determining-permanent-establishment-hyatt-international-southwest-asia-ltd-v-additional-director-of-income-tax/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863510-scaled-e1770376028870.jpg)](https://acuitylaw.co.in/pe-loss-set-off-against-ecb-interest-allowed-abu-dhabi-commercial-bank-v-dcit/)

### [PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT ](https://acuitylaw.co.in/pe-loss-set-off-against-ecb-interest-allowed-abu-dhabi-commercial-bank-v-dcit/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863338-scaled-e1770376007616.jpg)](https://acuitylaw.co.in/determining-reimbursement-or-fts-for-secondment-of-employees-toshiba-corporation-v-dcit/)

### [Determining Reimbursement or FTS for Secondment of Employees: Toshiba Corporation v. DCIT ](https://acuitylaw.co.in/determining-reimbursement-or-fts-for-secondment-of-employees-toshiba-corporation-v-dcit/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863518-scaled-e1770375987450.jpg)](https://acuitylaw.co.in/lease-airrafts-and-their-taxability-in-india-sunflower-aircraft-leasing-limited-v-assistant-commissioner-of-income-tax/)

### [Lease Aircrafts and Their Taxability in India : Sunflower Aircraft Leasing Limited v. Assistant Commissioner of Income Tax ](https://acuitylaw.co.in/lease-airrafts-and-their-taxability-in-india-sunflower-aircraft-leasing-limited-v-assistant-commissioner-of-income-tax/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863333-scaled-e1770375960672.jpg)](https://acuitylaw.co.in/transfer-pricing-and-characterization-of-an-entity-netflix-entertainment-services-india-llp-v-deputy-commissioner-of-income-tax/)

### [Transfer Pricing and Characterization of an Entity : Netflix Entertainment Services India LLP v. Deputy Commissioner of Income Tax](https://acuitylaw.co.in/transfer-pricing-and-characterization-of-an-entity-netflix-entertainment-services-india-llp-v-deputy-commissioner-of-income-tax/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863183-scaled-e1770375903188.jpg)](https://acuitylaw.co.in/anti-fragmentation-rule-and-business-activities-of-a-foreign-enterprise-in-india-rga-services-international-reinsurance-company-v-dcit/)

### [Anti-fragmentation Rule and Business Activities of a Foreign Enterprise in India : RGA Services International Reinsurance Company v. DCIT](https://acuitylaw.co.in/anti-fragmentation-rule-and-business-activities-of-a-foreign-enterprise-in-india-rga-services-international-reinsurance-company-v-dcit/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-polina-tankilevitch-6927374-scaled-e1770375868122.jpg)](https://acuitylaw.co.in/proportionate-reduction-as-transfer-principal-commissioner-of-income-tax-v-jupiter-capital/)

### [Proportionate Reduction as ‘Transfer’: Principal Commissioner of Income Tax v. Jupiter Capital](https://acuitylaw.co.in/proportionate-reduction-as-transfer-principal-commissioner-of-income-tax-v-jupiter-capital/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-kampus-8636591-scaled-e1770376151873.jpg)](https://acuitylaw.co.in/gst-2-0-reforms/)

### [GST 2.0 Reforms](https://acuitylaw.co.in/gst-2-0-reforms/)

[![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-leeloothefirst-8962468-scaled-e1770376134518.jpg)](https://acuitylaw.co.in/doctrine-of-mutuality-and-gst-indian-medical-association-v-union-of-india/)

### [Doctrine Of Mutuality and GST: Indian Medical Association v. Union of India](https://acuitylaw.co.in/doctrine-of-mutuality-and-gst-indian-medical-association-v-union-of-india/)

---

## Acuity Law

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