LiveLawBiz: Business Law Daily Round-Up: December 09, 2025

TAX

Service Tax | No Reverse Charge Liability On Software Maintenance Consumed Abroad; Hotel Expenses Not 'Sponsorship Services': CESTAT Bangalore

Foreign Markings On Gold Biscuits Not Enough To Prove Smuggling: CESTAT Kolkata Sets Aside Confiscation

Staff Reimbursement, Training, And Hospital Management In Joint Venture Not Taxable Under Service Tax: CESTAT Chennai

Income Tax Act | Long Term Capital Gain On Shares Cannot Be Branded Bogus Without Evidence: ITAT Mumbai

Revenue-Sharing With Diagnostic Labs Not 'Business Support Service': CESTAT Sets Aside Service Tax Demand

Zinc EDTA Is Fertiliser, Not A Chemical; Lower Customs Duty Applicable: CESTAT Chennai

Service Tax Not Payable On Royalty Received For Group Companies' Use Of Copyrighted Logo: CESTAT

Mere Paper Trail Or Endorsed Bills Of Entry Without Actual Movement Of Goods Not Enough To Claim CENVAT Credit: CESTAT Chennai

Service Tax Refund Cannot Be Denied On Limitation When Deposit Was Made During Investigation: Chhattisgarh High Court

Internal Dispute Among Directors Of Company Not 'Genuine Hardship' Preventing Timely Filing Of ITR: Delhi High Court

Logistics Operator Can Charge GST At 5% For Transporting Empty Containers By Rail, ITC Inadmissible: Gujarat AAR

IBC

Insolvency Plea Cannot Be Dismissed For Alleged Malice Without Cogent Proof: NCLT Ahmedabad

Company Cannot Seek Rectification Of Fraudulent Share Transfers Without Ownership Proof: NCLT Ahmedabad

NCLAT Orders Adani Infrastructure To Pay 12% Interest For Delayed Payment In Ahmedabad Land Auction

Family Ties Between Debtor Promoters And SRA Shareholders No Disqualification Under IBC: NCLT Kolkata

Inactivity Of Company For Two Years No Bar To Insolvency Proceedings: NCLAT

NCLT Delhi Clears DCM Shriram's Scheme to Reorganise Its Businesses

NCLT Mumbai Approves Ashdan Properties' ₹145.26 Crore Plan To Revive Indo Global Soft Solutions

Resolution Professional Has No Vested Right To Be Liquidator, Mid-Process Replacement Unwarranted: NCLAT

ARBITRATION

Supreme Court Flags Failure Of New Arbitration Bill In Providing Statutory Appeal Against Arbitral Tribunals' Termination Orders

Non-Signatory Which Isn't A Veritable Party Cannot Invoke Arbitration Clause :Supreme Court

If Arbitral Tribunal Terminates Proceedings For Not Paying Fees, Remedy Is To Seek Recall & Then Invoke S.14(2) : Supreme Court

CONSUMER

NCDRC Sets Aside Medical Negligence Finding Against SGPGI, Holds Institute Liable Only For Deficient Documentation

NCDRC Upholds Surveyor's Assessment, Directs New India Assurance To Pay 9%Interest For Delayed Fire Claim Settlement

RERA

Handover of Maintenance To Owners' Association No Excuse To Evade Mandatory Insurance: Karnataka RERA

IPR

Delhi High Court Temporarily Bars Local Supplier From Using 'HIMALAYA' Mark For Ayurvedic Products

Delhi High Court Bars 28 Websites From Streaming DAZN's Tyson Fury–Oleksandr Usyk Rematch

Madras High Court Orders Fresh Review of TVS Motor's Patent Plea For Scooter Frame Design

Delhi High Court Refuses To Return Zee Entertainment's Copyright Infringement Suit Against Share Chat, Moj Platforms