Madras High Court Monthly Digest: November 2025

Citations: 2025 LiveLaw (Mad) 394 To 2025 LiveLaw (Mad) 454 NOMINAL INDEX The State of Tamil Nadu v. R Ramanathan Chettiar and Others, 2025 LiveLaw (Mad) 394 D. Tamilselvi v. The Income Tax Officer, 2025 LiveLaw (Mad) 395 Spalon India Private Limited v. Maya Choudhary, 2025 LiveLaw (Mad) 396 M/s. Cethar Hospital v. The Principal Secretary to Government and Others, 2025...

LiveLawBiz: Business Law Daily Round-Up: December 06, 2025

TAXServices To Marriott Hotel In Hong Kong Are 'Export Of Services': CESTAT Mumbai Sets Aside Service Tax DemandLimitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High CourtGSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST RegistrationBombay Sales Tax Act | High Court...

Tax Monthly Digest: November 2025

SUPREME COURTSupreme Court Dismisses Customs' Appeal Seeking Rs 93 Lakh Duty On Lulu Malls' Imported TrampolinesCase Title: COMMISSIONER OF CUSTOMS V LULU INTERNATIONAL SHOPPLING MALLS PVT. LTDCase Number: Diary No. 47976/2025The Supreme Court recently (October 31) dismissed an appeal filed by the Customs Department challenging the classification and valuation of imported amusement...

Complete Supreme Court Half Yearly Digest 2025 [Part-3]

JudiciaryConstitution of India, Article 142 - Writ petition seeking guidelines for judicial recusal - Held, recusal is a matter of judicial discretion and Article 142 cannot be invoked to frame such guidelines. Chandraprabha v. Union of India, 2025 LiveLaw (SC) 648Constitution of India - Referring to any court as a "Lower Court" or its records as "Lower Court Record" (LCR) is contrary to...

Kerala High Court Monthly Digest: November 2025 [Citations: 699 - 786]

Nominal Index: [Citations: 2024 LiveLaw (Ker) 699 - 786]Parimal Sahu v. State of Kerala and connected case, 2025 LiveLaw (Ker) 699Vellangallur Peoples Welfare Co-operative Society Ltd. and Anr v. Union of India and Ors. and connected case, 2025 LiveLaw (Ker) 700Madathil Pakruti v. T.P. Kunjanandan and Anr., 2025 LiveLaw (Ker) 701Angels Nair v. Union of India and Ors., 2025 LiveLaw...

LiveLawBiz: Business Law Daily Round-Up: December 05, 2025

TAX Income Tax Appeal Cannot Be Rejected Solely For Assessee's Non-Appearance Before CIT(A): Kerala High Court Interest On Delayed Agricultural Income Tax Not Deductible U/S 37 Income TaxAct: Kerala High Court Income From Public Religious/Charitable Trusts Not Eligible For ExemptionU/S 10(23BBA) Income Tax Act: Kerala High Court Non-MonetaryBenefits From Manufacturer “Promotional” In...

LiveLawBiz: Business Law Daily Round-Up: December 04, 2025

TAX Kerala Building Tax Act | Increased Plinth Area Due To Additional Construction Justifies Building Tax Reassessment: High Court Centre Clarifies EV Manufacturing Scheme; Says OEM Non-Participation Linked to India–EU FTA Uncertainty Delhi High Court Cautions GST Dept Against Errors In Mentioning Financial Years, Due Dates In SCNs & Orders GST Exemption For Residential Lease Applies...

LiveLawBiz: Business Law Daily Round-Up: December 03, 2025

TAX'GST Is Fiscal Compliance, Not Regulatory Exemption': J&K High Court Says Brick Dealers Still Need Licence Under Brick Kiln ActS. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court24K Oval Pendants Qualify As Gold Jewellery, Eligible For Duty Exemption: CESTAT HyderabadCentre Says Tax Exemption For...

Delhi High Court Weekly Round-Up: November 24 To November 30, 2025

Citations 2025 LiveLaw (Del) 1574 to 2025 LiveLaw (Del) 1628NOMINAL INDEXTara Dutt v. State (and connected appeal) 2025 LiveLaw (Del) 1576 Tara Dutt v. State (and connected appeal) 2025 LiveLaw (Del) 1576 Living Media India Limited and Anr v. Amar Ujala Limited and Ors 2025 LiveLaw (Del) 1578 Visage Beauty and Healthcare Private Limited v. Freecia Professional India Private Limited &...

Complete Supreme Court Half Yearly Digest 2025 [Part-2]

BHARATIYA SAKSHYA ADHINIYAM, 2023, (BSA) / INDIAN EVIDENCE ACT, 1872, (IEA)Section 6. Motive, preparation and previous or subsequent conductSection 8 IEA - Circumstantial Evidence and Motive - In murder trials relying on circumstantial evidence, the prosecution must establish a complete chain of evidence that eliminates reasonable doubt, but proof of motive is not mandatory. A fact is...

Himachal Pradesh High Court Weekly Round-Up: November 24, 2025 To November 30, 2025

Citations: 2025 LiveLaw (HP) 240 to 2025 LiveLaw (HP) 245 Nominal Index: Shrinjana Buddha v/s State of Himachal Pradesh.,2025 LiveLaw (HP) 240 Lalita Devi v/s State of H.P. & Ors.,2025 LiveLaw (HP) 241 UCO Bank and another v/s Smt. Manjana Verma Sahni and another.,2025 LiveLaw (HP) 242 Madhu Joshi and another v/s Rajesh Kumar alias Sonu and others.,2025 LiveLaw...

LiveLawBiz: Business Law Round-Up: November 29 - December 1, 2025

IBCIBC | Terminated Contract Not Corporate Debtor's Asset; Moratorium Won't Revive Extinguished Contractual Rights : Supreme CourtNCLT Mumbai Rejects Indo Global Employees' Claims Filed 18 Months Late, Says Stakeholders Must Be VigilantLiquidator Must Recover Assets Even If Attached By Third Parties, Attachment Cannot Override IBC: NCLT BengaluruBuyers Of Commercial Units Are Not...