LiveLawBiz Direct Tax Monthly Digest: February 2026

SUPREME COURTSupreme Court Dismisses Revenue Plea Against Gujarat HC Order Quashing Adani Wilmar Income Tax ReassessmentCase Title : THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) Vs ADANI WILMAR LIMITED Case Number : SLP(C) 4944/2026 CITATION : 2026 LLBiz SC 35The Supreme Court on Monday refused to interfere with a Gujarat High Court judgment that had quashed the reopening of Adani Wilmar Limited's income tax assessment for the 2013–14 assessment year, dismissing a special leave...

LiveLawBiz Monthly Digest On Company Law [January-2026]

SUPREME COURTSpecial Court Cannot Hear Private Complaints In Companies Act Fraud Cases; Only SFIO Can File: Supreme CourtCase Title: Yerram Vijay Kumar v. The State of Telengana and AnrCitation: 2026 LLBiz SC 2Case Number: SLP (Crl.) No. 11530 OF 2024The Supreme Court has held that a special court cannot entertain a private complaint in cases involving fraud under the Companies Act. It ruled that where an offence attracts punishment under the fraud provision, cognisance can be...

LiveLawBiz IPR Monthly Digest: January 2026

HIGH COURTSDelhi High CourtDelhi High Court Grants Interim Trademark Protection To PhysicsWallah, Orders Takedown Of Disparaging PostsCase Title: Physicswallah Limited v. Nikhil Kumar Singh & Ors. Case Number: CS(COMM) 70/2026Citation: 2026 LLBiz HC (DEL) 104The Delhi High Court has granted an ex-parte ad-interim injunction in favour of PhysicsWallah Limited, restraining former employee and rival coaching operator Nikhil Kumar Singh from using deceptively similar trademarks and from...

Arbitration Cases Monthly Digest: January 2026

SUPREME COURTAppellate Courts Cannot Disturb Arbitral Awards Merely To Permit A Different View, Supreme Court Reiterates Case Title : Jan De Nul Dredging India Pvt. Ltd. v. Tuticorin Port Trust Case Number : Civil Appeal No. 98 of 2026 Citation: 2026 LLBiz SC 15 The Supreme Court, recently, set aside a Madras High Court order that had deleted compensation awarded to a dredging contractor and reiterated that appellate courts cannot interfere with arbitral awards merely because they prefer a...

RERA Cases Monthly Digest: January 2026

Nominal Index Alok Kumar Singh & Ors. v. Intofinity Promoters Private Limited, 2026 LLBiz RERA (MH) 16Anu Gupta v. Estate Officer, PUDA & Anr., 2026 LLBiz RERA (PB) 22Ar Landcraft Llp Ltd. Liability Partnership Thru. its Auth. Sign. v. U.P. Real Estate Appellate Tribunal Thru. its Registrar Lko. & Ors., 2026 LLBiz HC (ALL) 8Authorised Representative of RERA v. M/s Alphabet Infra Pvt. Ltd. @ M/s PRU-RLDA Projects Pvt. Ltd., 2026 LLBiz RERA (BR) 7Baishaki Das & Another Versus...

Indirect Tax Monthly Digest: January 2026

SUPREME COURTCustoms Act | Statutory Tariff Headings And HSN Notes Prevail Over Common Parlance In Customs Classification : Supreme CourtCause Title: COMMISSIONER OF CUSTOMS (IMPORT) VERSUS M/S WELKIN FOODSCitation : 2026 LiveLaw (SC) 17The Supreme Court on Tuesday (January 6) observed that the 'Aluminum Shelves' imported for mushroom cultivation cannot be classified as 'parts of agricultural machinery' but are liable to be classified as 'aluminium structures', attracting a customs duty.A bench...

Direct Tax Monthly Digest: January 2026

SUPREME COURTSupreme Court Quashes Gujarat HC Order To Modify Income Tax Software To Prevent TDS-Default Demands Against DeducteeCITATION : 2026 LLBiz SC 16 Case Number : CIVIL APPEAL NO.197 OF 2026 Case Title : Income Tax Assessing Officer, Baroda & Ors. v. Shobhan Shantilal DoshiThe Supreme Court on January 12, 2026, set aside directions issued by the Gujarat High Court requiring the Central Board of Direct Taxes (CBDT) to modify the income-tax department's software. The court, however,...

IBC Monthly Digest: January 2026

SUPREME COURTPromise To Arrange Funds In Case of Default Does Not Make Promoter A Guarantor: Supreme CourtCase Title: UV Asset Reconstruction Company Limited v. Electrosteel Castings Limited Citation: 2026 LLBiz SC 3 Case Number: Civil Appeal No. 9701 of 2024The Supreme Court of India has held that a promoter's promise to arrange funds to help a borrower meet financial covenants does not amount to a contract of guarantee under the Indian Contract Act and cannot be used to fasten...

Tax Monthly Digest: December 2025

SUPREME COURTCentral Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme CourtCause Title: COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, RAJKOT VERSUS NARSIBHAI KARAMSIBHAI GAJERA & ORS.The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage of the manufacturing chain, even when the work is carried out through separate units. The Court...

Tax Monthly Digest: November 2025

SUPREME COURTSupreme Court Dismisses Customs' Appeal Seeking Rs 93 Lakh Duty On Lulu Malls' Imported TrampolinesCase Title: COMMISSIONER OF CUSTOMS V LULU INTERNATIONAL SHOPPLING MALLS PVT. LTDCase Number: Diary No. 47976/2025The Supreme Court recently (October 31) dismissed an appeal filed by the Customs Department challenging the classification and valuation of imported amusement equipment, including trampolines, by Lulu International Shopping Malls Pvt Ltd.A bench of Justices Pankaj Mittal...

Tax Monthly Digest: October 2025

SUPREME COURTSupreme Court Issues Notice To IndiGo On Plea Of Customs Dept & GST Council Against Ruling On IGST Exemption For Imported PartsCase : Principal Commissioner of Customs Acc (Import) and others v. Interglobe Aviation LtdCase no.: Diary No. 49140-2025The Supreme Court on Monday sought a response from IndiGo's parent company, InterGlobe Aviation, on a petition filed by the Customs Department challenging a Delhi High Court ruling that exempted the airline from paying Integrated Goods...

Arbitration Monthly Digest: September 2025

Supreme Court Arbitration | Delivery Of Award To Govt Official Not Connected With Case Doesn't Amount To Valid Service On State : Supreme Court Cause Title: M/S. MOTILAL AGARWALA Versus STATE OF WEST BENGAL & ANR. Citation : 2025 LiveLaw (SC) 867 The Supreme Court has clarified that when the government or one of its departments is a party to arbitration, delivery of an arbitral award to an official who is not connected with or aware of the proceedings cannot be treated as...