Tax Weekly Round-Up: December 08 - December 14, 2025

SUPREME COURTIncome Tax | Statutory Corporation Can Claim Deduction Under S 36(1)(viii) Only For Income Directly Derived From Long-Term Finance : Supreme CourtCause Title: NATIONAL COOPERATIVE DEVELOPMENT CORPORATION VERSUS ASSISTANT COMMISSIONER OF INCOME TAXThe Supreme Court on Wednesday (December 10) held that any income earned by a statutory corporation outside its core activity of...

'Not Expected From Appellate Court': MP High Court Sets Aside One-Line Acquittal Order, Remands Case For Fresh Decision

The Madhya Pradesh High Court has set aside a judgment of the Appellate Court, acquitting a man accused of voluntarily causing hurt, observing that the Appellate Court was expected to pass a well-reasoned order, but instead passed a one-line non-speaking order without assigning any reasons. The bench of Justice Rajendra Kumar Vani observed; "It is not expected from a Judicial Officer of...

Air Emergency – The Only Way Forward

It is winter of 2025 and still, like a B Grade movie, the same scenes are playing out. The AQI levels are alarming, doctors are sounding warning bells, parents are clamouring for schools to be closed or go virtual, our policy makers are continuing their blame game and yet we are nowhere near a solution anytime in the near future? Is it the lot of the present generation kids to grow up with health issues affecting their lungs, their brains and/or their lives? As a nation, we should frankly hang...

Migrant Status Cannot Dilute Career Progression Once Eligibility Is Met: J&K&L High Court Upholds Retrospective CAS Promotions

The Jammu & Kashmir and Ladakh High Court has firmly held that migrant status cannot be used to dilute career progression once eligibility for promotion is established under statutory rules.Dismissing an appeal filed by Sher-e-Kashmir University of Agricultural Sciences and Technology (SKUAST), Kashmir, a Division Bench of Chief Justice Arun Palli and Justice Rajnesh Oswal upheld...

Madhya Pradesh High Court Weekly Roundup: December 08 - December 14, 2025

Citations: 2025 LiveLaw (MP) 272 to 2025 LiveLaw (MP) 280Nominal Index L v RD 2025 LiveLaw (MP) 272Rahul Modi v State of Madhya Pradesh 2025 LiveLaw (MP) 273Mamta Gurjar v Pooja Kushwah 2025 LiveLaw (MP) 274Madhusudan Patidar v State of Madhya Pradesh 2025 LiveLaw (MP) 275Sonu Singh Narwariya v State of Madhya Pradesh 2025 LiveLaw (MP) 276BS v KS 2025 LiveLaw (MP) 277 Dr Arun Prakash Bukharia...

'We Wonder If High Court Is Aware Of Our Decisions' : Supreme Court Dismayed At MP HC Condoning 5 Year Delay In State's Appeal

While expressing dismay over the manner in which the Madhya Pradesh High Court condoned the delay of 1612 days on the mere request of the State Government, the Supreme Court reminded that the law is well-settled in terms of limitation and condoning delay that sufficient cause has to be looked into. A bench comprising Justice JB Pardiwala and Justice PB Varale was dealing with a civil...

Income Tax Act | GST Would Not Form Part Of Gross Receipts Under Section 44BB: ITAT Mumbai

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Goods and Services Tax (GST) collected by a non-resident assessee cannot be included in gross receipts for computing presumptive income under Section 44BB of the Income Tax Act, 1961. A Bench comprising Vikram Singh Yadav (Accountant Member) and Sandeep Singh Karhail (Judicial Member) allowed the appeal filed...

DPIIT Intellectual Property Rights (IPR) Chair Vacancy At National Law School Of India University, Bangalore

National Law School of India University, Bangalore invites application for the post of DPIIT Intellectual Property Rights. Name of the Post: DPIIT Intellectual Property Rights No. of Post: 01 (One) Remuneration: Consolidated Rs. 1,50,000 per month with an annual increment of 3% upon the completion of each 12-month period. Essential Qualification and Experience · Candidate has served as, or meets the eligibility criteria for serving as, a Professor or an Associate...

Post Failure Claims For Correction In Exam Forms Not Entertainable, Candidates Must Verify Details: Delhi High Court

The Delhi High Court has held that post failure claims for correction in exam forms cannot be entertained and candidates must verify the details. A division bench comprising Justice Navin Chawla and Justice Madhu Jain said that a candidate, for any examination, is expected to verify the details and make necessary corrections before finally submitting the online application. It said...

S. 13 Of Public Gambling Act Is A Cognizable Offence; Police Can Arrest & Investigate Without A Warrant: Allahabad High Court

The Allahabad High Court recently ruled that the offence of gaming in a public street or place under Section 13 of the Public Gambling Act, 1867, is cognizable because the provision itself permits a police officer to apprehend the accused without a warrant.By necessary implication and in view of Section 2 (c) CrPC, the Court further held that the police may also register an FIR and...

Messi India Tour | Calcutta High Court To Hear PILs Seeking CBI, ED, SFIO Probe Into Chaos At Salt Lake Stadium

The Calcutta High Court will hear multiple public interest litigations (PILs) seeking an investigation by central agencies — including the Central Bureau of Investigation (CBI), Enforcement Directorate (ED) and Serious Fraud Investigation Office (SFIO) — into the massive chaos and vandalism that erupted at Salt Lake Stadium during an event featuring Argentine football legend...

Delhi High Court Temporarily Bars Rival Aviation Institute From Infringing Frankfinn's “FLY HIGH” Trademark

The Delhi High Court has passed an ex-parte ad-interim injunction restraining Fly High Institute, a Nagpur based aviation institute, from using the marks “FLY HIGH,” “FLY HIGH INSTITUTE,” “FH FLY HIGH INSTITUTE,” or any other mark deceptively similar to “FLY HIGH,” a registered trademark of Frankfinn Aviation Services (Pvt.) Ltd. The injunction will remain in force until...