Service Tax | No Reverse Charge Liability On Software Maintenance Consumed Abroad; Hotel Expenses Not 'Sponsorship Services': CESTAT Bangalore

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore has held that no Service Tax liability can be applied under the reverse charge mechanism on an Indian branch where the software maintenance services were contracted, received and consumed entirely outside India. The Tribunal further held that payments made towards hotel expenses of guests cannot be treated...

NCLAT Orders Adani Infrastructure To Pay 12% Interest For Delayed Payment In Ahmedabad Land Auction

The National Company Law Appellate Tribunal (NCLAT) has directed Adani Infrastructure & Developers to pay 12% interest on the delayed Rs 305-crore payment for Ahmedabad land bought in a liquidation auction. It held that a successful bidder cannot escape mandatory payment timelines by citing a tax attachment when the auction terms made clear that the buyer would have to take the property...

NCDRC Sets Aside Medical Negligence Finding Against SGPGI, Holds Institute Liable Only For Deficient Documentation

The National Consumer Disputes Redressal Commission (NCDRC), New Delhi, comprising Justice A.P. Sahi (President) and Bharatkumar Pandya (Member), has partly allowed an appeal filed by the Sanjay Gandhi Post Graduate Institute of Medical Sciences (SGPGI), Lucknow. The Commission set aside the State Commission's findings of medical negligence against the treating doctors, while holding...

Foreign Markings On Gold Biscuits Not Enough To Prove Smuggling: CESTAT Kolkata Sets Aside Confiscation

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the foreign markings available on the gold biscuits are not sufficient to establish the smuggled nature of the gold. R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member) opined that the gold recovered from the assessee was neither established to be of foreign origin...

Non-Signatory Which Isn't A Veritable Party Cannot Invoke Arbitration Clause : Supreme Court

The Supreme Court on Tuesday (December 9) held that a non-signatory to an arbitration agreement cannot invoke the arbitration clause against a party with whom it shares no legal relationship and where there is no indication of any intention to bind the non-signatory to the main contract. A bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan heard the matter, where the...

Madras High Court Orders Fresh Review of TVS Motor's Patent Plea For Scooter Frame Design

The Madras High Court has overturned a decision by the Patent Office that had denied TVS Motor Company a patent for its "vehicle frame assembly" invention. The court said the Patent Office did not properly examine how the design worked or whether it was truly obvious from earlier technologies.In its ruling dated November 28, 2025, Justice Senthilkumar Ramamoorthy said the refusal order did...

Family Ties Between Debtor Promoters And SRA Shareholders No Disqualification Under IBC: NCLT Kolkata

The National Company Law Tribunal (NCLT) at Kolkata has ruled that family or marital ties with a corporate debtor's promoters cannot, by themselves, render a resolution applicant ineligible under Section 29A of the Insolvency and Bankruptcy Code. The tribunal held that the disqualification arises only when the relative in question is independently barred under the Code, emphasising that...

Delhi High Court Bars 28 Websites From Streaming DAZN's Tyson Fury–Oleksandr Usyk Rematch

The Delhi High Court has permanently restrained 28 rogue websites from illegally streaming DAZN's exclusive broadcast of the rematch between heavyweight boxers Tyson Fury and Oleksandr Usyk, held on December 21, 2024. Justice Manmeet Pritam Singh Arora passed the order on November 27, 2025, after noting that none of the websites had appeared before the court or filed written statements...

Staff Reimbursement, Training, And Hospital Management In Joint Venture Not Taxable Under Service Tax: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that staff reimbursement, training, and hospital management in a joint venture are not taxable under the service tax. P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member) stated that the receipts characterised as “royalty”/“management fee” are integrally connected...

NCDRC Upholds Surveyor's Assessment, Directs New India Assurance To Pay 9% Interest For Delayed Fire Claim Settlement

The National Consumer Disputes Redressal Commission (NCDRC), New Delhi, comprising Justice A.P. Sahi (President) and Bharatkumar Pandya (Member), has partly allowed a complaint filed by M.K. Aggarwal Hosiery (P) Ltd. against New India Assurance Co. Ltd., upholding the surveyor's assessment of loss and directing the insurer to pay interest and costs for delayed settlement Brief facts...

Income Tax Act | Long Term Capital Gain On Shares Cannot Be Branded Bogus Without Evidence: ITAT Mumbai

The Income Tax Appellate Tribunal (ITAT), Mumbai has held that long-term capital gains (LTCG) arising from the sale of listed shares cannot be treated as unexplained cash credit under Section 68 of the Income Tax Act, 1961 merely on the basis of general allegations of penny-stock manipulation, when the assessee has supported the transactions with complete documentary evidence. A...

Delhi High Court Temporarily Bars Local Supplier From Using 'HIMALAYA' Mark For Ayurvedic Products

The Delhi High Court has temporarily barred Greenland Trading Company, a Delhi-based supplier of ayurvedic supplements, from manufacturing, selling or advertising any products under the mark “HIMALAYA” or similar variants. The court found that the company's branding was deceptively close to the registered marks of Himalaya Wellness Company. The ex-parte ad-interim injunction was issued...