All India Direct Tax Digest 2025

SUPREME COURTMotor 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 2018The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim case, observed that monthly income could be fixed...

All India Indirect Tax Digest 2025

SUPREME COURTSupreme Court Sets Aside Excise Duty Demand On Oil Marketing Companies For Inter-Supply Of Petroleum ProductsCase Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate (and connected matters)Case no.: CIVIL APPEAL NO. 5642 OF 2009In a significant relief for Oil Marketing Companies (OMCs), the Supreme Court ruled (Jan. 20) that...

ITAT Annual Digest 2025

Transactions Between Holding & Subsidiary For Issuance Of Shares Not Covered U/S 56(2)(viib) Of IT Act: Delhi ITAT Quashes Revision Against OYOCase Title: OYO Hotels vs Principal CITCase Number: ITA No.2611/Del/2024The Delhi ITAT held that the transactions between holding and its wholly owned subsidiary entity towards issuance of shares are not covered within ambit of Sec 56(2)(viib)...

Consumer Law Annual Digest 2025 [Part I]

Supreme Court Not 'Consumer' Without Privity Of Contract : Supreme Court Rejects Flat Seller's Consumer Complaint Against Financier Of Buyer Case Title: M/S CITICORP FINANCE (INDIA) LIMITED VERSUS SNEHASIS NANDA Citation : 2025 LiveLaw (SC) 332 The Supreme Court on Thursday (March 20) ruled that to qualify as a "consumer" under the Consumer Protection Act, there must be a...

Supreme Court Annual Digest 2025- Service Law

Alteration of Selection Criteria - Weightage of Qualifications - Jammu and Kashmir Services Selection Board (Board) - Recruitment of Foresters - Academic Qualification for Forester - Held that the minimum academic qualification for the post of Forester was or equivalent with Science - Stress was primarily on physical attributes and viva voce, not solely academic criteria - The...

Kerala High Court Annual Digest 2025 [Part II]

Nominal Index [Citations: 2025 LiveLaw (Ker) 301 - 600]Adarsh E. v The Registrar and Others, 2025 LiveLaw (Ker) 301M/S. National Collateral Management Service Ltd. and another v. Valiyaparambil Traders, 2025 LiveLaw (Ker) 302Dr. Ciza Thomas v State of Kerala and Others, 2025 LiveLaw (Ker) 303Akhil Raj v State of Kerala and Others, 2025 LiveLaw (Ker) 304TGN Kumar v. State of Kerala, 2025...

Andhra Pradesh High Court Annual Digest 2025 [Citations 1 - 184]

Citation: 2025 LiveLaw (AP) 1 – 2025 LiveLaw (AP) 184Person Officiated To Higher Post On Orders Is Entitled To Pay In That Cadre Even If Later Found To Be Ineligible: Andhra Pradesh High CourtCase Title: The Supdt. of Post Offices, Srikakulam Division and four others vs Sri K. Narayana MurthyCitation: 2025 LiveLaw (AP) 1The Andhra Pradesh High Court has held that an employee who was...

Orissa High Court Annual Digest 2025

Nominal Index [Citations 1-175]MH BLAND S.L. v. MV PROPEL FORTUNE (IMO 9500699), 2025 LiveLaw (Ori) 1Doyel Dey v. The Judge, Family Court, Balasore & Anr., 2025 LiveLaw (Ori) 2Sonel Sekhar Nayak & Ors. v. State of Odisha & Anr., 2025 LiveLaw (Ori) 3Binod Pattanayak v. Union of India, 2025 LiveLaw (Ori) 4Ashok Kumar Swain & Ors. v. Union of India & Ors., 2025 LiveLaw...

Delhi High Court PMLA Digest 2025

'Not A Minor Offence, Part Of Crime Syndicate': Delhi HC Denies Bail To PMLA Accused Booked For Supplying Spurious Anti-Cancer MedicinesCase title: Lovee Narula vs.Directorate Of EnforcementCitation: 2025 LiveLaw (Del) 115The Delhi High Court has denied bail to an accused/applicant booked under the Prevention of Money Laundering Act, 2002 (PMLA) for his alleged involvement in the...

CESTAT Annual Digest 2025

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTATCase Title: TC Global India Pvt. Ltd. v. Additional Director General, DGCEI, New DelhiCase Number: Service Tax Appeal No. 51355 of 2017The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service tax is not payable...

Delhi High Court Annual Digest 2025 [Part II]

Citations 2025 LiveLaw (Del) 451 to 2025 LiveLaw (Del) 900Delhi High Court Quashes Trademark Registration Of 'Captain Blue' In Plea By Producer Of 'Captain Morgan' RumCase title: Diageo Scotland Limited vs. Prachi Verma & Anr.Citation: 2025 LiveLaw (Del) 451The Delhi High Court has directed the removal 'Captain Blue' mark from the Trade Marks Registry, in a plea by the alcoholic...

Gauhati High Court Annual Digest 2025

Citation 2025 LiveLaw (Gau) 1 to 2025 LiveLaw (Gau) 85Convict Has Right To Be Considered For Release On Probation: Gauhati HC Grants Relief To Headmaster, Son Who Assaulted Student's MotherCase Title: Abdur Rehman Mandal & Anr. v. Mosht Rukia Kjhatun and Anr. & The State of AssamCitation: 2025 LiveLaw (Gau) 1The Gauhati High Court recently extended the benefit of Section 4 of Probation...