LiveLawBiz: Business Law Daily Round-Up: December 22, 2025

Update: 2025-12-23 05:38 GMT
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TAX Service Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows CreditCustoms Act | Penalty Cannot Be Sustained Solely On S. 108 Statements Without Compliance Of S. 138B: Kerala High CourtLevy Of Service Tax On 'Access To Amusement Facilities' Unconstitutional: Kerala High CourtNon-Filing Of ITR By Creditor Not Proof For Lack...

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TAX

Service Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows Credit

Customs Act | Penalty Cannot Be Sustained Solely On S. 108 Statements Without Compliance Of S. 138B: Kerala High Court

Levy Of Service Tax On 'Access To Amusement Facilities' Unconstitutional: Kerala High Court

Non-Filing Of ITR By Creditor Not Proof For Lack Of Creditworthiness: Patna High Court Deletes Income Tax Additions

Allahabad High Court Directs Criminal Contempt Against GST Official For Filing Misleading Personal Affidavit

Digitalisation, GIS Mapping And Tech Consultancy For Jal Jeevan Mission Are 'Pure Services', Exempt From GST: West Bengal AAR

Income Tax Act | ITAT Mumbai Grants Major Tax Relief To Vodafone; Deletes Depreciation, TDS & S.14A Disallowances

Performance Incentives Earned By Advertising Agency From Media Firms Not Taxable: Delhi High Court

IPR

Delhi High Court Temporarily Bars Haryana Manufacturer From Using 'DINDAYAL' Mark For Ayurvedic Products

Delhi High Court Injuncts Cawels Electric From Using 'CAWELS', Citing Similarity With Havells Trademark

Delhi High Court Dismisses Westend Green Farms Society's Trademark Case Against Neighbouring Farmhouses

Delhi High Court Protects Personality Rights Of Actor R Madhavan; Restrains Sale Of Commercial Merchandise, Obscene Material

ARBITRATION

Bombay High Court Rejects Mumbai Metro's Arbitration Request Application, Rules Settlement Agreement Supersedes Original Contract

Res Judicata Not Attracted Where Issue Was Not Framed In Earlier Proceedings: Bombay High Court Partially Modifies Arbitral Award

Non-Obstante Clause U/S 13(2) Commercial Courts Act Prevails Over S.10 Delhi HC Act: Delhi High Court Dismisses Arbitral Appeals

Fresh Arbitration Notice is Mandatory For Second Round Of Arbitration After Earlier Award Is Set Aside: Kerala High Court

Bombay High Court Quashes ₹173.72 Cr Arbitral Award Against Thermax, Holds Arbitrator's Findings To Be Based On Lack Of Evidence

Municipal Corporations Not Entitled To Unconditional Stay U/S 36 A&C Act; Treated At Par With Private Parties: P&H High Court

Mozambique Coal Mine Dispute: Delhi High Court Refuses To Stay $10.53 Million Bank Guarantee Encashment

IBC

IBC Resolution Doesn't Extinguish Statutory Claims Left Open By NCLT: Calcutta High Court

Can Arbitral Award Convert Operational Debt Into Financial Debt? NCLT Delhi Refers Issue To Tribunal President

NCLT Hyderabad Clears Kalburgi Cement's ₹213.41 Crore Merger Deficit Adjustment Against Securities Premium

Mesne Profit Claims After IBC Resolution Can Proceed Only Against Former Management: Calcutta High Court

NCLT Delhi Cancels 9.84 lakh Neel Padam Shares After Finding Company Used Own Funds For Allotment

NCLT Clears Merger Of RedBus India Into MakeMyTrip India

NCLT Recalls Insolvency Over Forged Documents, Imposes ₹50 Lakh Penalty On Financial Creditor

NCLAT Dismisses Tamil Nadu State Tax Dept's Belated Claim In Sri NagaNanthana Mills Liquidation

RERA

Punjab RERA Directs ATS to Refund ₹57 Lakh to Two Homebuyers In ATS Golf Meadows Life Style Project

OTHER STORIES

Termination Of Employee Solely For Being HIV-Positive Is Arbitrary & Unlawful: Delhi HC

Ex-Director Cannot Be Compelled To Represent Company In PMLA Case: Calcutta High Court

CCI Closes Developers' Case Against Haryana Town-Planning Authorities Over Statutory Development Charges

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