Corporate
Dish TV Settles SEBI Case, Pays Rs 11.7 Lakh Over Jawahar Lal Goel's Unauthorized Continuation On Board
Dish TV India Limited has settled adjudication proceedings, initiated by the Securities and Exchange Board of India (SEBI) by paying Rs 11.7 lakhs, over the unauthorized continuation of Jawahar Lal Goel, a non-executive director on its board without shareholder approval, a breach of listing regulations.SEBI Adjudicating Officer Sudeep Mishra closed the adjudication proceedings on November...
'Denial Of Relevant Information To Party By Arbitral Tribunal Amounts To Violation Of Due Process': Bombay High Court
The Bombay High Court has held that an arbitral award passed without granting access to relevant documents or materials to one of the parties amounts to a violation of the principles of natural justice and due process. The Court observed that the arbitral tribunal's refusal to supply such documents deprived the party of a fair opportunity to defend its case, thereby rendering the...
Bombay High Court Restrains 'Metro Footwear' from Infringing Metro Brands' Mark
The Bombay High Court has recently restrained Metro Footwear Store from using the mark “Metro Footwear”, ruling that it infringed the registered “METRO” trademark of Metro Brands Limited. The order was passed on November 10, 2025, by a single bench of Justice Sharmila Deshmukh while hearing an interim application alleging trademark infringement and passing off. The court noted that...
Delhi High Court Restrains Rougue Apps From Illegally Streaming India's Upcoming Cricket Tours
The Delhi High Court has recently ordered several rogue mobile apps and websites to stop illegally streaming the upcoming South Africa and New Zealand cricket tours of India, protecting Jiostar India's exclusive broadcast rights. The injunction will remain in force until March 3, 2026.A single bench of Justice Tejas Karia passed the order on November 11, 2025, following Jiostar's urgent plea...
Samples Sent For R&D/Testing Are Not Finished Goods, And Their Movement To Lab Is Not Clandestine Clearance: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that samples sent for research and development (R&D) and quality testing are not finished goods, and their dispatch to a laboratory cannot be treated as clandestine removal. Justice Dilip Gupta (President) and P. Anjani Kumar (Technical Member) stated that the assessee cleared samples...
Entire Leased Land Treated As Industrial Construction: Gujarat AAR Blocks ITC On Rent, Repairs & Vacant Portion For Tata-Subsidiary
The Gujarat Authority for Advance Ruling (AAR) has disallowed Input Tax Credit (ITC) of Goods and Services Tax (GST) paid on lease rental on all three counts viz. for constructing factory building on leased land as well as vacant portion of land and on repairs, maintenance and renovation of factory building. The bench of Mr. Vishal Malani (Member- Central Tax) and MS. Sushma Vora...
DGFT Issues Guidelines On Refunds & ITC For Exports Affected By Erstwhile CGST Rule 96(10)
Directorate General of Foreign Trade (DGFT) has issued a policy circular regarding refund claim or Input Tax Credit by affected exporters, where eligible as well as on redemption of Advance Authorisations impacted by the erstwhile Rule 96(10) of the CGST Rules, 2017. Rule 96(10) provided that a person cannot claim refund of Integrated Goods and Services Tax (IGST) paid on export of...
Bharat Aluminium Entitled To CENVAT Credit On Mining Services Used For Bauxite Extraction: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Bharat Aluminium is entitled to CENVAT (Central Value Added Tax) Credit on mining services used for bauxite extraction. Dilip Gupta (President) and P. Anjani Kumar (Technical Member) agreed with the Principal Commissioner that since mining services were used for the extraction of...
Delhi High Court Permanently Bars Lubricant Maker From Using Castrol-Like Trademarks And Packaging
The Delhi High Court has permanently restrained ZRH Lubes, an automative lubricant maker from using marks such as CREMESTROL, ACTION, MADMAXX ACTION logo, and packaging, after finding them deceptively similar to Castrol Limited's registered trademarks and trade dress.The order was passed ex-parte on November 6, 2025, by Justice Manmeet Pritam Singh Arora, as ZRH failed to file a written...
Profit Sharing Agreement Between Mall And Parking Operator Not Lease, Not Subject To Tax: CESTAT Chennai
The Customs Excise and Service Tax Appellate Tribunal at Chennai on Friday held that a profit-sharing arrangement for managing a mall's parking facility does not amount to leasing of space and therefore is not liable to service tax. The appeal was against an order of Commissioner of Service Tax that had upheld a service tax demand of over Rs 20 lakh, treating the parking arrangement...
DRC-03 Payments Made During GST Search Not Voluntary; Refund Cannot Be Rejected Through Deficiency Memos: Karnataka High Court
The Karnataka High Court holds that payments made by assessee through Form GST DRC-03 at the time of search or pursuant to an investigation cannot be treated as 'voluntary payments' when amount was not determined through any formal assessment or adjudication. A Bench comprising of Justice M. Nagaprasanna, quashed deficiency memos issued by the Deputy Commissioner of Central Tax...
Income Tax Act | Interest On Loan Advanced To Company Not Deductible Against Salary Income: Karnataka High Court
The Karnataka High Court has held that a loan raised by mortgaging property and advancing to a company does not constitute business expenditure, and the interest is not deductible against salary income. The bench opined that unless expenditure is incurred in the course of the business or professional service, the assessee is not entitled to a deduction, merely due to it being incurred...












