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The year 2025 ushered in significant strides across the Indian legal regime, with landmark judgements on Direct and Indirect tax issues paired with major regulatory changes to simplify compliance and support ease of doing business including under Indian foreign exchange management laws. Building on previous year's Tax Yearly Rewind, this edition provides a detailed review of significant judgments and regulatory updates impacting taxation and cross-border investments. It aims to offer business leaders and investors practical insights into the implications of key legal developments.
You can download the full Tax Rewind 2025 in the PDF version below:
Tax Yearly Rewind – 2025Download
To review individual write-ups dealt with in the Tax Rewind 2025, please click on the links below:
DIRECT TAX
- Proportionate Reduction as 'Transfer': Principal Commissioner of Income Tax v. Jupiter Capital
- Substance Over Form While Determining Permanent Establishment: Hyatt International Southwest Asia Ltd. v.Additional Director of Income Tax
- Transfer Pricing and Characterization of an Entity: Netflix Entertainment Services India LLP v. Deputy Commissioner of Income Tax
- LeaseAircraftsand Their Taxability in India: Sunflower Aircraft Leasing Limited V. Assistant Commissioner ofIncome Tax
- DeterminingReimbursementorFTSforSecondmentofEmployees:Toshiba Corporationv.DCIT
- PE Loss Set Off AgainstECBInterest Allowed: Abu Dhabi Commercial Bank v. DCIT
- Anti-fragmentation RuleandBusiness ActivitiesofaForeign EnterpriseinIndia:RGAServices International Reinsurance Company v. DCIT
INDIRECT TAX
FOREIGN EXCHANGE MANAGEMENT ACT
- Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025
- Amendment toCompounding Rules
- Amendments to Foreign Exchange Regulations
- Draft ECB Reforms
- Clarity on RequirementofRBI ApprovalforPayments Against Foreign Arbitral Awards:GPE (India) Ltd. v. TWARIT Consultancy Services Pvt. Ltd.
- Understanding the Scope of 'Undue Hardship':Deputy Director v. Google India
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
