Film Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal has allowed the appeal, holding that the consideration received for granting non-exclusive broadcasting rights of Hindi feature films does not constitute “royalty” taxable in India under the Income Tax Act or the India–Mauritius Double Taxation Avoidance Agreement (DTAA). A Bench comprising Judicial Member Narender Kumar...

RERA Relief Does Not Bar Arbitration Protection: Delhi High Court Sets Aside Commercial Court's Order

The Delhi High Court has recently ruled that homebuyers and investors are not barred from seeking interim relief under Section 9 of the Arbitration and Conciliation Act of 1996, solely on the ground that they had already previously approached the Real Estate Regulatory Authority (RERA). A Division Bench of Justice Prathiba M. Singh and Justice Shail Jain on 24th December, 2025 noting...

Employers Can Withhold Gratuity For Loss Caused By Employee; Disciplinary Rules To Prevail Over Gratuity Act: Calcutta High Court

A Division Bench of the Calcutta High Court comprising Justice Lanusungkum Jamir and Justice Rai Chattopadhyay held that the Payment of Gratuity Act, 1972 does not override disciplinary rules allowing withholding or forfeiture of gratuity for pecuniary loss caused by employee negligence. Background Facts The respondent was a Presidential appointee to the Board of Directors of the MSTC Limited (Appellant). He served as the Chairman and Managing Director (CMD) of MSTC Limited. A...

Employee Deemed To Have Switched From CPF To More Beneficial GPF-Cum-Pension If No Option Is Exercised By Cut-Off Date: Jharkhand HC

A Division Bench of the Jharkhand High Court comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar held that beneficial pension scheme conversion is permissible even without an express option. An employee appointed prior to 01.01.1986 is deemed to have switched from the CPF scheme to the more beneficial GPF-cum-Pension Scheme if no positive option to continue under CPF was exercised by the prescribed cut-off date. Background Facts The employee was a Yoga Teacher...

Customs | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To Importer

The Delhi High Court, in a matter involving claim of Customs Duty exemption on import of Enzyme linked Immuno Absorbent Assay (ELISA) Kits for antibiotic testing in food as 'diagnostic kits' will hear the plea by food safety importers in January 2026. Recently, a Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain were hearing an appeal by the importer...

Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax Refund

The High Court of Chhattisgarh has allowed a service tax appeal filed by an assessee, setting aside orders passed by the department and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which had rejected a refund claim as time-barred under Section 102(3) of the Finance Act, 1994 . A Division Bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad was hearing...

Borrower's Debt Acknowledgment Extends Limitation Against Guarantors Too: NCLAT Reaffirms

The National Company Law Appellate Tribunal at Delhi has reiterated that acknowledgment of debt by a principal borrower extends the limitation period for initiating insolvency proceedings against its corporate guarantors.Quoting apex court's ruling in Laxmi Pat Surana vs. Union Bank of India, (2021), the tribunal observed,"There is no quarrel with the proposition that the acknowledgement made...

LiveLawBiz: Business Law Daily Round-Up: December 24, 2025

TAX Condonation Must Be Considered Despite Deemed Service On GST Portal: Rajasthan HC Sets Aside Dismissal Of GST Appeal On LimitationCESTAT Mumbai Holds Amendment Of Bills Of Entry U/S 149 Customs Act Is Legally Recognised Mode Of Modifying AssessmentGSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-FilingIncome Tax | Revised 2024 Compounding Guidelines Cannot Be Applied After Case Attains Finality: Madras High CourtCentral & State GST Authorities...

Delhi High Court Upholds AAI Tower Height Restriction For Shristi Infra Project Near Kolkata Airport

The Delhi High Court has upheld the Airports Authority of India's decision to restrict the height of a tower in a commercial project near Netaji Subhas Chandra Bose International Airport, Kolkata. The court held that courts cannot re-assess with technical decisions taken by specialised aviation authorities A division bench of Justice Anil Kshetarpal and Justice Harish Vaidyanathan Shankar allowed AAI's appeal and restored its March 8, 2019 communication denying Shristi Infrastructure...

PPL Sues Kapil Sharma, Producers Over Alleged Unauthorised Music Use In Netflix's The Great Indian Kapil Show

Phonographic Performance Limited (PPL), a copyright society representing sound recording owners, has moved the Bombay High Court alleging unauthorised use of its music in Netflix's comedy show The Great Indian Kapil Show. It has sought urgent interim relief to stop further use of its copyrighted sound recordings. The matter was listed on Wednesday before a single-judge Bench of Justice...

Customs | Export Of Rare Earth Elements Like Garnet Barred: CESTAT Ahmedabad Cites Dept Of Atomic Energy Circular

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that export restrictions on garnet, whether found along beaches or inland places without involving canalising agency i.e. Indian Rare Earths Limited (IREL) was banned. In a recent ruling, the coram of Dr. Ajaya Krishna Vishvesha (Judicial Member) and Mr. Satendra Vikram Singh (Technical...

Filing Appeal Before Wrong Appellate Authority No Ground For Condonation: CESTAT Allahabad

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the filing of an appeal before the wrong appellate authority does not constitute a valid ground for condonation of delay beyond the statutory period prescribed under Section 85(3A) of the Finance Act, 1994. Sanjiv Srivastava (Technical Member) opined that the assessee had been duly...