Tax Weekly Round-Up: August 18 - August 24, 2025

SUPREME COURTIs Merchant Navy Officer's Salary Credited In Indian Bank Account Exempt From Income Tax? Supreme Court To DecideCause Title: VANDANA & ORS. VERSUS KESHAV & ORS.The Supreme Court on Monday (Aug. 18) agreed to decide whether the income credited in an Indian bank account while working with a Foreign Entity would be exempted from the payment of Income Tax under the Income Tax Act, 1961..The issue arose before the bench of Justices Pankaj Mithal and Prasanna B. Varale while...

Tax Weekly Round-Up: August 11 - August 17, 2025

SUPREME COURTS.6(2)(b) CGST Act | Central Authority Can Issue Summons Despite State Authority Initiating Proceedings : Supreme CourtCause Title: M/S ARMOUR SECURITY (INDIA) LTD. VERSUS COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE & ANR.In a significant ruling, the Supreme Court on Thursday (Aug. 14) held that a summons issued by the Central GST authorities under Section 70 of the Goods and Services Tax Act does not constitute “initiation of proceedings" under Section 6(2)(b) of the CGST...

Tax Weekly Round-Up: August 04 - August 10, 2025

SUPREME COURTLet GST Council Look Into Tracking Of GST Paid On Foreign OIDAR Services : Supreme CourtCase Title – Pradeep Goyal v. Union of India & Ors.Case no. – Writ Petition No. 258 of 2021The Supreme Court recently disposed of a public interest litigation seeking directions for setting up a mechanism to track services provided by foreign entities in India under the Goods and Services Tax (GST) regime.A bench of Justice BV Nagarathna and Justice KV Viswanathan passed the order after...

Tax Weekly Round-Up: July 28 - August 03, 2025

HIGH COURTSAllahabad HCBurden To Prove That Best Assessment By Income Tax Authorities Is Perverse Is On Assesee: Allahabad High CourtCase Title: M/S Rai Wines Ras Bahar Colony v. The Commisssioner Of Income TaxCase no.: INCOME TAX APPEAL No. - 395 of 2007The Allahabad High Court has held that the burden to prove that the findings of best assessment done by the authorities is perverse is on the assesee.The bench of Justice Shekhar B. Saraf and Justice Praveen Kumar Giri held that “when a best...

Tax Weekly Round-Up: July 21 To July 27, 2025

SUPREME COURTForeign Entity Doing Business Through Temporary Premises In India Liable To Tax : Supreme Court Rejects Hyatt International's AppealCause Title: HYATT INTERNATIONAL SOUTHWEST ASIA LTD. VERSUS ADDITIONAL DIRECTOR OF INCOME TAX (and connected matters)The Supreme Court on Thursday (July 24) ruled that the existence of a Permanent Establishment (PE) is sufficient to attract tax liability for a foreign entity in India, even in the absence of exclusive possession of a fixed place of...

IBC Weekly Round-Up: 14th July To 20th July 2025

High Court Writ Jurisdiction Cannot Be Invoked When Party Has Already Approached DRT Under SARFAESI Act: Delhi High Court Case Title: Bhadra International India Pvt. Ltd. & Ors. v. Punjab national Bank & Ors. Citation: 2025 LiveLaw (Del) 823 The Delhi High Court has dismissed a petition while upholding that if a borrower has already approached the Debt Recovery Tribunal (DRT) under the SARFAESI Act, for a one-time settlement, a writ seeking the same relief under...

Tax Weekly Round-Up: July 14 - July 20, 2025

SUPREME COURTStem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme CourtCase : M/S. STEMCYTE INDIA THERAPEUTICS PVT. LTD vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD - IIICase no.: CIVIL APPEAL NOS. 3816-3817 OF 2025The Supreme Court held that stem cell banking services, including enrolment, collection, processing, and storage of umbilical cord blood stem cells, constitute “Healthcare Services” which were exempted from service...

Tax Weekly Round-Up: July 07 - July 13, 2025

HIGH COURTSAllahabad HCMere Absence Of Activity At Principal Place Of Business Doesn't Mean Invoices Issued To Assessee Are Fake: Allahabad High CourtCase Title: S.S. Enterprises v. State of U.P. and AnotherCase no.: WRIT TAX No. - 3026 of 2025The Allahabad High Court has held that merely because there was no activity at the principal place of business of the assessee, it cannot be presumed that the invoices issued in favour of such assessee are fake.Petitioner approached the High Court seeking...

Tax Weekly Round-Up: June 30 - July 06, 2025

HIGH COURTSBombay HCIncome Tax | Sales Tax Incentive Under Govt Scheme For Industrial Promotion Is Capital Receipt, Not Taxable: Bombay High CourtCase Title: Bajaj Auto Limited v. Dy. Commissioner of Income TaxCase Number: INCOME TAX APPEAL NO.505 OF 2003The Bombay High Court has stated that sales tax incentive under a government scheme for industrial promotion is a capital receipt, not taxable.Chief Justice Alok Aradhe and Justice Sandeep V. Marne were addressing the issue of whether an...

Arbitration Weekly Round-Up: [23rd June-29th June 2025]

High Courts Bombay High Court Contractor Cannot Be Denied Payment For Extra Work Approved By Railways Through Their Actions: Bombay High Court Case Title: Union of India Through The General Manager Central Railway Versus PLR HC RBR JV Case Number: COMMERCIAL ARBITRATION PETITION NO.51 OF 2024 The Bombay High Court bench of Justice Somasekhar Sundaresan has held that a contractor cannot be denied payment for extra work that, while beyond the original scope of the agreement,...

Tax Weekly Round-Up: June 23 - June 29, 2025

HIGH COURTSBombay HCBenefit Of Cash Compensatory Scheme Cannot Be Denied On Castor Oil Exports Based On Subsequent Test Change: Bombay High CourtCase Title: Sanjay Kumar Agarwal v. Union of IndiaCase Number: WRIT PETITION NO.872 OF 1994The Bombay High Court stated that benefit of cash compensatory scheme benefit cannot be denied on castor oil exports based on subsequent test change.The Division Bench of Justices M.S. Sonak and Jitendra Jain has observed that contracts executed prior to the...

Arbitration Weekly Round-Up: 16th June - 22nd June 2025

High Courts Bombay High Court Bombay High Court Upholds Arbitral Award Against BCCI, Directs Payment Of ₹538.9 Crore To Defunct IPL Franchise Kochi Tuskers Kerala Case Title: Board of Control for Cricket in India v. Kochi Cricket Private Limited and Anr. Case Number: ARBITRATION PETITION NO. 1752 OF 2015 and ARBITRATION PETITION NO. 1753 OF 2015 The Bombay High Court has upheld an arbitral award granting damages amounting to 538.9 crore to Kochi Cricket Private Limited...