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...

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

JudgmentsAnyone Can Lodge Complaint Under Prevention Of Damage To Public Property Act : Supreme CourtCase Details: Lal Chandra Ram v. State of U.P. & Ors.Citation: 2025 LiveLaw (SC) 1134The Supreme Court held that a complaint for offences punishable under the Prevention of Damage to Public Property Act, 1984 (“1984 Act”) can be initiated by any person, as the Act imposes no...

Consumer Law Monthly Digest: November 2025

Supreme Court Company Purchasing Software To Enhance Efficiency & Profit Is Not A “Consumer” Within Consumer Protection Act: Supreme Court Cause Title: M/S POLY MEDICURE LTD. VERSUS M/S BRILLIO TECHNOLOGIES PVT. LTD Citation : 2025 LiveLaw (SC) 1102 The Supreme Court on Thursday (November 13) ruled that a person purchasing a product for a 'commercial purpose' having...

Complete Supreme Court Half Yearly Digest 2025 [Part-1]

AdalatRefund court fees - The petitioner sought a refund of court fees paid in the trial court, first appellate court, and second appellate court after the High Court decided the second appeal based on an amicable settlement between the parties. The High Court rejected the petitioner's prayer for a refund, holding that no grounds for refund were made out. The Supreme Court upheld the High...

Gujarat High Court Monthly Digest: October 2025

Citations 2025 LiveLaw (Guj) 153 to 2025 LiveLaw (Guj) 182NOMINAL INDEXHardik Bharatbhai Patel v/s State of Gujarat 2025 LiveLaw (Guj) 153Mancha Masjid Through Trustee/Mutawalli v/s State of Gujarat & Ors. 2025 LiveLaw (Guj) 154Jayeshkumar Krishnakant Acharya v/s Hon'ble High Court of Gujarat & Anr. 2025 LiveLaw (Guj)155Mahadev Enterprise Through Pruthvi Sanjaybhai Solanki & Anr....

Supreme Court Weekly Digest [November 1 - 10, 2025]

Arbitral Award – Execution - Allegation of Fraud/Collusion (Fraud on Corporation) – Held, the maxim "fraud unravels everything" is acknowledged, an execution petition cannot be kept in abeyance based on mere allegations of fraud or collusion by the judgment-debtor's own officials, especially after the arbitral award has attained finality up to the Supreme Court....