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 Nature, Taxable UnderGST: Tamil Nadu AAR

DelayBy Authority In Sanctioning Refund Claim Is 'Sufficient Cause' ForExcluding Limitation: CESTAT Chennai

Classification Of Goods Is Factual Issue, Not For Writ Court To Decide: Kerala High Court Upholds Seizure & Provisional Release Conditions

No Input-Tax Credit On IGST Paid Through Pre-Consultation Letter Or TR-6 Challan: Gujarat AAR

Nescafé Premix Is 'Instant Coffee', Attracts Lower Sales Tax Rate: Bombay High Court

Income Tax Act | Documents Seized From Actor Yash's Residence Make Him' Searched Person': Karnataka High Court Quashes Order U/S 153C

“Customs Cannot Resort To Delaying Tactics”: Delhi High Court Slams Dept For Not Releasing Seized Goods Despite Court Order

CentralGovt Ensuring GST Rate Cuts Are Passed On To Consumers: FinanceMinistry Tells Lok Sabha

Centre Rationalises Drone Taxation: Uniform 5% GST, IGST & Customs Duty Relief For Flight Simulators

Evasion Of Tax Cannot Be Attributed To Transporter When Consignor Accepts Error In Loading Goods: Allahabad High Court

Imitation Zari Thread Made From Plastic/Polyester Film With Aluminium Metal Attracts 5% GST, Post Rate-Rationalization

Virtual Services Rendered By Foreign Law Firms In India Not Taxable Under India-Singapore DTAA: Delhi High Court

IPR

Delhi High Court Rejects ITC's Plea To Restrain Adyar Gate Hotels From Using 'Dakshin' Mark

Calcutta High Court Says KMP Coconut Oil Packaging Looks Too Similar to Shalimar, Upholds Injunction

Arbitration

Supreme Court Refers 'Bharat Drilling' Judgment' To Larger Bench For Clarity Whether Prohibited Claims Bind Arbitral Tribunals

Arbitration Clause In GeM Contract Becomes Inoperative Once S.18 Of MSMED Act Is Invoked Before MSME Council: Gauhati High Court

IBC

Damages Arising Out of Contractual Disputes Cannot Trigger Insolvency Proceedings: NCLT Mumbai

NCLT Mumbai Sanctions ITM Edutech's Restructuring Plan to Demerge Its Online Education Business

Uncrystallised Contractual Rights Not Part Of Corporate Debtor's Assets Protected By Moratorium: NCLT Mumbai

NCLT Ahmedabad Permits Guarantor's US Travel Despite Creditor Protests, Notes Minor Children's Immigration Needs

RERA

Haryana RERA Directs Emaar MGF To Pay 10.85% Interest To Homebuyer For Six-Year Delay In Possession

Haryana RERA Dismisses Homebuyers' Complaint Against M3M, Orders Full Refund Of Booking Amount

CONSUMER LAW

No Medical Negligence Proven: NCDRC Rejects Complaint Against Northern Railway and Batra Hospitals

Electricity Bill Dispute Must Go To CGRF; Uttarakhand State Commission Sets Aside Order Against UPCL

Chandigarh State Consumer Commission Dismisses Sony's Appeal, Confirms Defect InPlaystation-5