--- title: "Taxation" url: https://acuitylaw.co.in/taxation/ type: archive --- - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/TAX-YEARLY-REWIND-2025-2.jpg)](https://acuitylaw.co.in/yearly-rewind-tax-2025/) ### [Yearly Rewind: Tax 2025](https://acuitylaw.co.in/yearly-rewind-tax-2025/) February 6, 2026 The year 2025 ushered in significant strides across the Indian legal regime, with landmark judgements on Direct and Indirect tax… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-karola-g-4386372-1024x683.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/) February 6, 2026 Brief Facts: Hyatt International Southwest Asia Ltd (“Appellant”) is a company incorporated in the United Arab Emirates (“UAE”) and is a… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863510-1024x683.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/) February 6, 2026 Brief Facts:  Abu Dhabi Commercial Bank (“Assessee”) is a UAE -headquartered bank and UAE tax resident with a Permanent Establishment (“PE”) in India, extended External… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863338-1024x683.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/) February 6, 2026 Brief Facts:  Toshiba Corporation (“the Assessee”), a Japanese tax resident engaged in manufacturing and marketing communications systems, electronic components, heavy electrical… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863518-1024x683.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/) February 6, 2026 Brief Background:  The decision of the Mumbai Bench of the Income Tax Appellate Tribunal (“ITAT”) in Sunflower Aircraft Leasing Limited… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863333-1024x683.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/) February 6, 2026 Brief Background:  About Netflix -   Netflix Inc (Netflix USA) operates on a subscription model where users gain access to a curated video-on demand… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-n-voitkevich-6863183-1024x683.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/) February 6, 2026 Brief Facts:  RGA International Reinsurance Company DAC, an Ireland-based life reinsurer entered into reinsurance arrangements with Indian insurers and received reinsurance premiums… - [![](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/) February 6, 2026 Brief Facts: The Assessee is a company engaged in the business of investing in shares, financing and money lending. It held 15,33,40,900 shares at a face value of Rs. 10… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-kampus-8636591-1024x684.jpg)](https://acuitylaw.co.in/gst-2-0-reforms/) ### [GST 2.0 Reforms](https://acuitylaw.co.in/gst-2-0-reforms/) February 6, 2026 The 56th Goods and Services Tax Council (“GST Council”) meeting unveiled GST 2.0 reforms with the aim of making the tax… - [![](https://acuitylaw.co.in/wp-content/uploads/2026/02/pexels-leeloothefirst-8962468-1024x684.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/) February 6, 2026 Brief Facts:  The Indian Medical Association, Kerala State Branch (“IMA Kerala” or “Petitioner”) is a registered society and the State… - --- ## Acuity Law - Website: https://acuitylaw.co.in - Contact: richagotech@gmail.com