SC: Split multiplier concept foreign to Motor Vehicles Act, cannot be applied in calculating compensation

SC: Rejection of plaint, ‘decree’ under CPC, appeal maintainable under Commercial Courts Act

SC: Sec. 27 Evidence Act becomes inapplicable when disclosure lacks proof & prior knowledge established

SC: Unregistered partition-deed admissible for collateral purpose of proving severance from joint family

SC: Property registration under Registration Act confers ‘presumptive’, not conclusive title of ownership

SC: Suit for specific performance maintainable without challenging unilateral termination of ATS

SC: Informing grounds of arrest in writing ‘mandatory’, non-compliance renders arrest illegal

SC: Quashes ‘private forest’ mutations, holds HC ignored binding precedent & violated judicial discipline

ITAT: Sets aside issues for factual verification as DRP failed to adjudicate assessee’s objections

• In Favour of Both, Partially
• Citation Number : TS-664-ITAT-2025(DEL)-TP

ITAT: Offsetting outstanding payables with interest on overdue receivables incorrect, cites only income-impacting international transactions u/s.92

• In Favour of Both, Partially
• Citation Number : TS-665-ITAT-2025(Bang)-TP

ITAT: Bogus purchases claimed as expenditure liable to disallowance u/s 37, instead of Sec. 68 addition

• In Favour of Assessee
• Citation Number : TS-1506-ITAT-2025(DEL)

HC: Admits Revenue’s appeal on comparables selection in case of Optiva Technologies

Govt. notifies Digital Personal Data Protection Rules, 2025, certain provisions of DPDP Act

DGGI busts Rs. 645 crore ITC fraud involving 229 dummy firms; Mastermind arrested

ITAT: No sham transactions sans inquiry, deletes derivative loss addition; Upholds reassessment

• In Favour of Both, Partially
• Citation Number : TS-1505-ITAT-2025(Mum)

HC: Bars illegal streaming of BCCI organized Cricket Events to protect JioStar’s exclusive media rights

AAR: ‘Fusible Interlining Fabrics’ containing over 85% cotton, classifiable under Chapter 52

• In Favour of Applicant
• Citation Number : TS-935-AAR(GUJ)-2025-GST

ITAT: Sec. 54 amendment prospective, allows benefit for foreign property purchased prior to AY 2015-16

• In Favour of Assessee
• Citation Number : TS-1504-ITAT-2025(DEL)

NCLT: Holding co.'s beneficial-owner can't don hat of subsidiary's "registered owner" to allege oppression/mismanagement

Analysing Recent ITAT Ruling on Sec. 115BAA & Chapter XII Interplay