Digests
Supreme Court Annual Digest 2025 - Administrative Law
Administrative Law Administrative / Adjudicatory / Legislative functions - A perusal of the provisions laying down the functions of the Central Electricity Regulatory Commission (the “CERC”) indicates that the statutory authority is enjoined with the task of regulation as well as adjudication of several aspects of the generation, transmission and distribution of...
Allahabad High Court Annual Tax Digest 2025
Direct Tax[Income Tax] Filing Of Form 10-IC Prior To Filing Of Return Not Mandatory, Delay May Be Condoned In “Genuine Hardship”: Allahabad High CourtCase Title: CELL COM TELESERVICES PRIVATE LIMITED v. UNION OF INDIA AND OTHERSCase no.: WRIT TAX NO. 278 OF 2024The Allahabad High Court has held that filing of Form 10-IC prior to filing of income tax return is not mandatory and the delay...
Punjab & Haryana High Court Monthly Digest: November 2025
Nominal IndexChattan Singh v. The Deputy Commissioner-cum-Presiding Officer, Maintenance Appellate Tribunal, Mohali, District Mohali and others 2025 LiveLaw (PH) 423Pankaj Kumar v. State of Haryana and others 2025 LiveLaw (PH) 424Gurpreet Singh v. State of Punjab and others 2025 LiveLaw (PH) 425Amit Ahalawat v. State of Haryana and others 2025 LiveLaw (PH) 426Jagwinder Singh @ Jagga v....
Gauhati High Court Weekly Round-Up: December 15 - December 21, 2025
Nominal Index [Citations: 2025 LiveLaw (Gau) 71-76]All India Railway Passengers User Facilities Federation v. The Union of India & Anr. 2025 LiveLaw (Gau) 71Rohit Choudhury v. The State of Assam & 10 Ors. 2025 LiveLaw (Gau) 72Md. Ohiduz Zaman vs. State of Assam & Ors. 2025 LiveLaw (Gau) 73Pritam Sovasaria v. The Union of India and Ors. 2025 LiveLaw (Gau) 74Patanjali Foods Limited...
LiveLawBiz: Business Law Daily Round-Up: December 23, 2025
TAX CESTAT Mumbai Grants Major Relief To Capgemini; Holds IT/ITES Services Eligible For CENVAT CreditGSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With InterestSecurity & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AARGST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of...
Supreme Court Direct & Indirect Tax: Annual Digest 2025
Judgments With CitationsDirect TaxMotor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme CourtCase name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand.Case no.: SLP (C) No. 30491 of 2018Citation : 2025 LiveLaw (SC) 18The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim...
LiveLawBiz: Business Law Daily Round-Up: December 22, 2025
TAX Service Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows CreditCustoms Act | Penalty Cannot Be Sustained Solely On S. 108 Statements Without Compliance Of S. 138B: Kerala High CourtLevy Of Service Tax On 'Access To Amusement Facilities' Unconstitutional: Kerala High CourtNon-Filing Of ITR By Creditor Not Proof For Lack...
Kerala High Court Weekly Round-Up: December 15 - December 21, 2025
Nominal Index [Citations: 2025 LiveLaw (Ker) 824 - 837]B.K.N. Pillai @ B.K. Narayana Pillai v. State of Kerala and Ors., 2025 LiveLaw (Ker) 824V.P. Abdurahiman v. C. Safiya, 2025 LiveLaw (Ker) 825The Authorised Officer, South Indian Bank and Anr. v. Sheela Francis Parakkal and Ors., 2025 LiveLaw (Ker) 826The South Indian Bank Limited v. Income Tax Officer, 2025 LiveLaw (Ker)...
Intellectual Property Rights Weekly Round-Up: December 15-21, 2025
NOMINAL INDEXDPIIT Working Paper on Generative AI and CopyrightFrankfinn Aviation Services (Pvt.) Ltd. v. M/S Fly High Institute & Ors., 2025 LiveLaw (Del) 1713Lifestyle Equities C.V. & Anr. v. Priyanka Alpeshbhai Polara, 2025 LiveLaw (Del) 1715Au Naturel Beauty Private Limited v. Wet and Dry Personal Care Pvt. Ltd. & Anr., 2025 LiveLaw (Del) 1716Bhavesh Suresh Kataria v....
Karnataka High Court Weekly Roundup: December 15 - December 21, 2025
Citation No: 2025 LiveLaw (Kar) 426 to 2025 LiveLaw (Kar) 433Nominal Index:CHARAN H V AND State of Karnataka & ANR. 2025 LiveLaw (Kar) 426ABC AND THE CHAIRPERSON HOSPITAL BASED AUTHORIZATION COMMITTEE & ANR. 2025 LiveLaw (Kar) 427M/S SREE GURURAJA ENTERPRISES PRIVATE LIMITED AND M/S CIMEC ENTERPRISES ENGINEERS AND CONTRACTORS & Others. 2025 LiveLaw (Kar) 428M A Hameed AND...
Supreme Court Weekly Digest December 1 - 10, 2025
Administrative Law – Illegality and Irrelevant Considerations – Executive instructions mandating unnecessary requirements for statutory benefits are illegal – The Supreme Court set aside a Government Memorandum requiring an additional recommendation from the Assistant Registrar for stamp duty exemptions for Cooperative Societies - Held, executive actions that impose...
Delhi High Court Weekly Round-Up: December 15 To December 21, 2025
Citations 2025 LiveLaw (Del) 1711 to 2025 LiveLaw (Del) 1748NOMINAL INDEXNBCC (India) Limited vs. Additional Commissioner CGST Delhi South 2025 LiveLaw (Del) 1711 LEAYAN GLOBAL PVT LTD v. BATA INDIA LTD and other connected matter 2025 LiveLaw (Del) 1712 Frankfinn Aviation Services (Pvt.) Ltd. v. M/S Fly High Institute & Ors. 2025 LiveLaw (Del) 1713 NISHA KHAN v. DELHI POLICE & ANR...