Order Deciding Director's Authority Is Not An Arbitral Or Interim Award, Not Open To Section 34 Challenge: Karnataka High Court

The Karnataka High Court has held that an order passed by an arbitral tribunal deciding a preliminary or a factual issue such as whether the directors were authorised to execute agreements does not amount to an arbitral award or an interim award and therefore cannot be challenged under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"). A Division...

Kerala High Court Grants Bail To Accused Caught In ₹5,000 Land Tax Bribery Trap By Vigilance

In an alleged bribe demand case of ₹5,000 for effecting mutation of property and payment of land tax, the Kerala High Court has granted bail to the accused after noting that the investigation was practically over and the petitioner had been in custody for more than 25 days. The order was passed by Justice Muralee Krishna S. while allowing a bail application filed by the sole accused...

Balance Sheet Debt Entry Without Disclaimer Extends Limitation For IBC Plea: NCLT Kolkata Reaffirms

The National Company Law Tribunal (NCLT) at Kolkata has admitted an insolvency petition filed by ICICI Bank against clothing company Anuj Textiles Private Limited. It reiterated that acknowledgements of debt recorded in the company's balance sheet were sufficient to extend the limitation period. A bench of Judicial Member Bidisha Banerjee and Technical Member Siddharth Mishra held that...

Business Law Daily Round-Up: December 30, 2025

TAX Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues AdvisoryService Tax | Co-Op Society Paying Rent Arrears To Local Municipality For Gas Transportation Pipeline Not Liable Under Reverse Charge : CESTAT AhmedabadProfit From Securitisation/Sell-Down Of Loan Receivables Not Taxable As Service: CESTAT ChennaiExcise | Cutting/Slitting HR-CR Coils...

Delhi High Court Refuses To Restrain Haryana Company From Making Foldable Display Units In Patent Row

The Delhi High Court has declined to stop a rival manufacturer from making and selling foldable display units, saying the patent holder did not make out a case for interim protection. A single bench of Justice Mini Pushkarna, in a judgment delivered on December 24, 2025, dismissed a plea filed by the inventor Amitoje India Private Limited, a Delhi company against Haryana based Classic...

Guarantee Need Not Be Invoked For Guarantor To Seek Personal Insolvency: NCLT Indore

The National Company Law Tribunal (NCLT) at Indore has held that a personal guarantor can invoke insolvency proceedings against himself or herself under the Insolvency and Bankruptcy Code once a default occurs, even if the lender has not invoked the personal guarantee. A coram of Judicial Member Brajendra Mani Tripathi and Technical Member Man Mohan Gupta said that Section 94 allows...

Intellectual Property Rights Annual Digest 2025 - Part 2

Patents Act, 1970 Supreme Court Reports Supreme Court Transfers Eureka Forbes' Patent Infringement Suit Against Atomberg's “Intellon” Water Purifier To Bombay High Court Case Title: Atomberg Technologies Private Ltd. v. Eureka Forbes Ltd Case No.: 2025 LiveLaw (SC) 1030 Supreme Court decided whether the Suit for Infringement (Delhi Suit) should be transferred to...

Rental Income From Co-operative Society's Administrative Building Taxable As 'Income From House Property': Mumbai ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that rental income earned by a co-operative society from letting out its administrative building is assessable under the head “Income from House Property” and not as “Income from Other Sources.” A Bench comprising Vice President Saktijit Dey and Accountant Member Jagadish was hearing cross appeals filed...

Bombay High Court Quashes ₹1.26 Crore Arbitral Award Over Unilateral Appointment Of Arbitrator

The Bombay High Court recently set aside a ₹1.26 crore arbitral award made in favor of Madhuban Motors Pvt. Ltd. on the grounds that the lender unilaterally appointed the sole arbitrator, violating Section 12(5) of the Arbitration and Conciliation Act, 1996. Ruling that participation in arbitral proceedings cannot remedy an ineligible appointment, the Bench comprising of Justice Sandeep...

Apple Watch Bands Classified as Watch Straps, Not Smartwatch Parts: CAAR Mumbai

The Mumbai, Customs Authority for Advance Ruling (CAAR) in a ruling dated December 23 2025, has clarified that Apple Watch Bands (Leather and Non-Leather) could not be understood in its 'popular sense' as a part of Apple Watch. Apple's Watch has a host of functionalities such as timekeeping, storage of data, voice messages, heart beat sharing, sketching via a paired IPhone. Apple's...

Excess Duty Paid On PCMX For Manufacturing Of Dettol Products Refundable As Prices Were Government Controlled: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that excess duty paid on PCMX (Para-Chloro-Meta-Xylenol) used for manufacturing Dettol products is refundable, as the prices of products were controlled by the Government. The bench opined that under such circumstances, the doctrine of unjust enrichment does not apply. Vasa Seshagiri Rao...

AI-Powered MIKO-3 Smart Robot Classified As ADP Machine, Not Electronic Toy; Exempt From Basic Customs Duty: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the AI-powered MIKO-3 smart robot performs the essential function of Automatic Data Processing (ADP) Machines and cannot be classified as an electronic toy merely because it offers learning or entertainment features. P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member)...