SC: Jurisdiction to frame new substantial question of law is exceptional, requires strong grounds

SC: Clarifies on misinterpretation of “Beyond Reasonable Doubt”, restores conviction in rape case

SC: Agreement to sell, general PoA or unproved Will insufficient to establish valid title

SC: Motor vehicle tax payable only for use in ‘public places’, not restricted private premises

SC: Enhances motor accident compensation, affirms functional disability assessment over medical disability

SC: Tariff fixation under PPAs require State Commission approval; Private agreements sans consent, unenforceable

SC: NGT cannot outsource Statutory Functions; Strikes Down Rs. 18 cr. environmental penalty on Sugar Mill

ITAT: SBI not ‘assessee in default’ for non-deduction of TDS on foreign remittances, as payees discharged tax liability

• In Favour of Assessee
• Citation Number : TS-1170-ITAT-2025(Mum)

NCLT: Condones creditor’s delay in initiating bankruptcy proceedings against guarantors; Orders ‘deposit’ to maintain ‘equilibrium’

Divisible Tax Pool – Centre vs. State in Unison: Is It A Bridge Too Far !!

ITAT: Confirms CIT(A)’s order upholding addition made qua SDT absent any representation on assessee’s behalf

• In Favour of Revenue
• Citation Number : TS-514-ITAT-2025(Ahd)-TP

ITAT: Upholds assessee's Other Method for benchmarking interest on loan to AE at NIL

• In Favour of Assessee
• Citation Number : TS-517-ITAT-2025(Mum)-TP

ITAT: Treats depreciation on goodwill/amortisation of non-compete fees as non-operating, rules on comparables

• In Favour of Both, Partially
• Citation Number : TS-516-ITAT-2025(Mum)-TP

ITAT: Deletes interest disallowance u/s 36(1)(iii) absent fresh investments during the AY

• In Favour of Assessee
• Citation Number : TS-1169-ITAT-2025(Mum)

HC: No infringement action maintainable against registered trademark proprietor; Quashes injunction against “VAIDYA RISHI”

ITAT: Directs AO to grant corresponding TDS credit on dividend income to co-owners of shares, basis Rule 37BA(2)

• In Favour of Assessee
• Citation Number : TS-1168-ITAT-2025(Mum)

The Coal Conundrum: A Tax Rationalisation or Rate Change Fuelling Cost Escalation

Madras HC grants interim-stay of GST demand against Renault Nissan over expat salary

HC: Grants Toshiba JSW interim stay on GST demand for expat salaries

PMLA Round-Up – August, 2025