Indirect Tax Weekly Round-Up: December 29, 2025 - January 04, 2026

HIGH COURTSAndhra Pradesh HCAPVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High CourtCase Title: M/s Helix Energy Solutions Group Inc. v. The Commercial Tax OfficerCase Number: WRIT PETITION Nos.6319 & 6321 & 5089 of 2010The Andhra Pradesh High Court held that Value Added Tax (VAT) under the Andhra Pradesh Value Added Tax Act (AP VAT) cannot be levied on sales beyond 12 nautical miles, as such transactions fall outside the State's...

Insolvency & Bankruptcy Code: Important Judgments By Supreme Court In 2025

In this article, LiveLaw brings to you a summary of important judgments rendered by the Supreme Court in 2025 in connection with the Insolvency and Bankruptcy Code, 2016. The same are as follows:1. 'IBC A Complete Code' : Supreme Court Disapproves Of High Court Exercising Writ Jurisdiction To Interdict CIRPCase: Mohammed Enterprises (Tanzania) Ltd. v. Farooq Ali Khan & Ors. [Citation: 2025 LiveLaw (SC) 19]In this case, a bench of Justices PS Narasimha and Manoj Misra disapproved of a High...

Direct Tax Weekly Round-Up: December 29, 2025 - January 04, 2026

HIGH COURTSAndhra Pradesh HCIncome Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High CourtCase Title: M/s Amnos Evangelical v. The Centralized Processing Centre, BengaluruCase Number: WRIT PETITION NO: 8798 OF 2025The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic.Justices Battu...

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 after taking into account the tax returns. However, the details of tax payment must be properly brought into...

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 prices under the MoU for inter-supply of petroleum products, designed to ensure smooth nationwide...

Intellectual Property Rights Weekly Round-Up: December 29, 2025 - January 04, 2026

NOMINAL INDEXSun Pharmaceutical Industries Ltd. v. Oziel Pharmaceuticals P. Ltd. & Anr., 2025 LiveLaw (Del) 1799Meta Platforms Inc. v. Noufelmalol & Anr., 2025 LiveLaw (Del) 1801Sun Pharmaceutical Industries Ltd. v. Dr. Reddy's Laboratories Ltd. & Anr., 2025 LiveLaw (Del) 1804SNV Aviation Private Limited v. Alaska Aviation Academy Pvt. Ltd. & Ors., 2025 LiveLaw (Del) 1805Resham Priyadarshini v. Assistant Controller of Patents and Designs & Anr., C.A.(COMM.IPD-PAT) 9/2025A.O....

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) in absence of any benefit arising from such transactions.Referring to the Coordinate Benchs, the Bench of...

LiveLawBiz: Business Law Daily Round-Up: January 04, 2026

TAXExporters Not Using Letters Of Credit Cannot Be Denied Rice Export Duty Exemption: Chhattisgarh High Court Directs ₹2.1 Crore RefundCBIC Extends Anti-Dumping Duty On Flexible Slabstock Polyol Imports From Saudi Arabia And UAEGST Refund Is Vested Right, Cannot Be Limited By Retrospective Application Of 2019 Amendment: J&K&L High CourtIGST | Marketing & Technical Support Services To Foreign Parent Qualify As Export Of Services, Not Intermediary: Karnataka High...

Arbitration Act: Important Judgments By Supreme Court In 2025

In this article, LiveLaw brings to you a summary of important judgments rendered by the Supreme Court in 2025 in connection with the Arbitration and Conciliation Act, 1996. The same are as follows:1. High Court's Interference Under Article 226/227 Permissible Only If Arbitral Tribunal's Order Is Patently Perverse : Supreme CourtCase: Serosoft Solutions Pvt. Ltd. v. Dexter Capital Advisors Pvt. Ltd. [Citation: 2025 LiveLaw (SC) 14]In this case, a bench of Justices PS Narasimha and Manoj Misra...

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 illegal procurement of empty vials and raw materials of anti-cancer drugs.Justice Chandra Dhari Singh in his order...

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 on commission received from foreign universities for promoting and publicizing business in India.The Bench...

LiveLawBiz: Business Law Daily Round-Up: January 03, 2026

TAX Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla DairyNotification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High CourtUnion Govt Notifies Trade Deals With New Zealand, Switzerland, Norway & Iceland; Eliminates Duty On 100% Of Indian ExportsForeign Trade Policy | Natural Honey Exports Capped At USD 1,400 Per Metric Ton Till March 2026, Notifies DGFTCustoms Act | Wrong Classification...