Corporate
Chandigarh Consumer Commission Rejects Appeal For Higher Compensation In Ford Endeavour Repair Case
The Chandigarh State Consumer Disputes Redressal Commission, comprising Justice Raj Shekhar Attri (President) and Rajesh Kumar Arya (Member), has dismissed an appeal filed by M/s Green Force Engineers Pvt. Ltd. seeking enhancement of compensation for alleged faulty repair of a Ford Endeavour by M/s Bhagat Cars Pvt. Ltd. (Bhagat Ford). Brief Facts M/s Green Force Engineers Pvt....
Madras High Court Upholds Arbitral Award Directing MediaOne To Pay ₹1.23 Crore In 'Maatraan' Film Dispute
In a rejection of a challenge to an arbitral award, the Madras High Court has upheld the Sole Arbitrator's decision directing MediaOne Global Entertainment Ltd. to pay over 1.23 crores in relation to an agreement over the release of the film “Maatraan”. Dissmissing a plethora of arguments contended by the Petitioner, Justice N. Anand Venkatesh on 28th November 2025 ruled that...
Assessment Order Passed Without Awaiting DVD Report Violates S. 50C(2) Income Tax Act: ITAT Ahmedabad
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that an assessment order passed without awaiting the DVD (Departmental Valuation Officer) report violates Section 50C(2) of the Income Tax Act.Section 50C(2) of the Income Tax Act provides a mechanism for a taxpayer (seller) to dispute the stamp duty valuation of their immovable property if they believe it is higher than...
Employment Cases Cannot Be Characterised As Commercial Disputes Under Commercial Courts Act: Delhi High Court
The Delhi High Court on Monday held that disputes arising out of employment agreements cannot be treated as commercial disputes under the Commercial Courts Act merely because they contain business related clauses. The court categorically stated that “any dispute relating to an employment agreement cannot be treated to be a commercial dispute within the purview of Section 2(1)(c) of the...
Termination Of Trainee Cadet For Isolated Act Committed Under Severe Mental Distress, Without Dishonest Intent Is Shockingly Disproportionate: Delhi HC
A Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that termination of a trainee cadet for an isolated act committed under severe mental distress, without dishonest intent is shockingly disproportionate and violates the principles of natural justice. Background Facts The petitioner cleared the NDA entrance examination...
Income Tax Act | S. 153C Proceedings Unsustainable Without Incriminating Material Found In Search: Calcutta High Court
The Calcutta High Court has held that proceedings under Section 153C of the Income Tax Act cannot be initiated unless incriminating material relating to the assessee is found during a search and both the assessing officers (the Assessing Officer of the searched person as well as the Assessing Officer of the person other than the searched person) record the necessary satisfaction.Section 153C...
Admission Solutions By TC Global To Foreign Universities Not 'Intermediary Service': Delhi High Court Upholds CESTAT Order
The Delhi High Court has held that TC Global, operating as an App-based platform offering admission support solutions like promotional and marketing services, advertisements, roadshows, fairs, counselling to foreign universities, against payment in foreign exchange would qualify as 'Export of Service' instead of 'Intermediary Service'. In a judgment dated November 28, 2025, the...
No Recommendation To Bring Aviation Fuel Under GST, Clarifies Civil Aviation Minister; Highlights Price Reduction Efforts
The Centre in response to tax treatment of Aviation Turbine Fuel (ATF), has clarified that the GST Council, in which the states are also represented, has not made any recommendation for inclusion of ATF under GST.As for taxation on ATF, the Centre put forth that issue of high Value Added Tax (VAT) levy on ATF ranging from 0% to 29% in some States and Union Territories was addressed, resulting...
NCLT Mumbai Reaffirms Insolvency Process Can Proceed Against Guarantors Without CIRP Of Corporate Debtor
The National Company Law Tribunal (NCLT) at Mumbai recently reaffirmed that insolvency proceedings against personal guarantors under the Insolvency and Bankruptcy Code can be initiated even if no CIRP is pending against the corporate debtor, relying on the Supreme Court's ruling in State Bank of India v. Mahendra Kumar Jajodia(2022). A coram of Judicial Member Sushil Mahadeorao Kochey...
Madras High Court Strikes Down Wrongful Copyright Entry Over 'Sagar Homeo Stores' Logo
The Madras High Court has ordered the cancellation of a copyright entry that wrongly gave a rival businessman ownership of the artistic logo used by the long-established “Sagar Homeo Stores,” holding that the record had been incorrectly created despite the store's earlier trademark and copyright registrations. A single bench of Justice N Senthilkumar passed the order on November 28,...
Sales Tax Discharged At NPV Under State Incentive Scheme Not Addable To Transaction Value For Excise Duty: CESTAT Mumbai
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that sales tax deferred under a State incentive scheme and later discharged at Net Present Value (NPV) cannot be treated as “sales tax not paid” for the purpose of including it in the transaction value for levy of Central Excise duty. A Division Bench of C.J. Mathew (Technical Member) and Ajay...
Revisional Power U/S 263 Income Tax Act Cannot Be Upheld By Tribunal On Grounds Not Taken By Commissioner: Kerala High Court
The Kerala High Court has held that a tribunal cannot travel beyond the grounds not cited by the commissioner while exercising jurisdiction under Section 263 Income Tax Act.Justices A. Muhamed Mustaque and Harisankar V. Menon stated that only one reason was highlighted by the Commissioner for exercising the power under Section 263 of the Act and the Tribunal having found the said reason as not...