Business Law Daily Round-Up: December 31, 2025

TAX Kerala High Court Grants Bail To Accused Caught In ₹5,000 Land Tax Bribery Trap By VigilanceCustoms | I-STAT Blood Gas Cartridges Are Accessories Of Analyser And Not Diagnostic Reagents; No Differential Duty Payable: CESTAT MumbaiNo Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High CourtCustoms | Barcode Scanners With Ancillary Mobile Features Not Classifiable As Smartphones; Exempted From Basic Duty: CESTAT New DelhiGST | Parallel Proceedings On Sanctioned Refund An 'Overstep': Orissa High Court Quashes Recovery Proceedings As Appeal Order StandsS.153C Income Tax Act | Gujarat High Court Quashes Assessment Proceedings Citing 2-Yr Delay & Lack Of Date In 'Satisfaction Note'Tamil Nadu Government Extends 100% Road Tax Exemption For Electric Vehicles Till 2027Customs Officers Must Wear Body Cameras During Baggage Clearance, Passenger Interactions: CBICIncome Tax | Reopening Not Hit By Change Of Opinion If Earlier Proceedings Dropped Due To Lack Of Evidence: Calcutta High CourtCustoms | Confiscated Cigarettes Not Fit For Home Consumption Cannot Be Auctioned; Security Deposit Refundable: CESTAT New Delhi Customs Act | Gujarat High Court Upholds CARR Ruling Allowing Duty Free Import On Inshell Walnuts Treating It As 'Dietary Fibre'ITAT Has Power To Grant Stay Even Without Tax Demand; Tribunal Cannot Refuse Jurisdiction: J&K High CourtITAT Mumbai Restores Trust's 12AB Registration Matter To CIT(E) For Fresh ConsiderationITAT Delhi Approved Amalgamation And Consistent Expense Allocation Cannot Be Used To Deny Section 80-IC DeductionGST Demand Stayed As Audit Report Issued By Unauthorised Officer: Orissa High Court Finds Prima Facie Jurisdictional DefectIPRDelhi High Court Bars Misuse Of Moneycontrol Name For Running Fraudulent Investment SchemesDelhi High Court Temporarily Injuncts Sale Of Copycat “Little Hearts” Biscuits In Relief To BritanniaDelhi High Court Dismisses China Company's Plea To Remove “LARK” Trademark Of Indian Company From RegistryARBITRATIONDispute Arising From Sale Deeds Executed Between Partners As Part Of Business Arrangement Is Arbitrable: Kerala High CourtOrder Deciding Director's Authority Is Not An Arbitral Or Interim Award, Not Open To Section 34 Challenge: Karnataka High CourtIBCIBBI Makes Beneficial Ownership Disclosure Mandatory for Insolvency Resolution ApplicantsRaw Material Advances Made During Insolvency To Keep the Company Running Are CIRP Costs: NCLT DelhiBalance Sheet Debt Entry Without Disclaimer Extends Limitation For IBC Plea: NCLT Kolkata ReaffirmsRERAMahaRERA Upholds Sunteck Realty's Right to Cancel Sale Agreements Over Payment DefaultsParking Provided With Units Must Be Safe And Usable, Mere Paper Allotment Not Enough: MahaRERA

Business Law Daily Round-Up: December 31, 2025

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