LiveLawBiz Indirect Tax Weekly Round-Up: October 05 - October 11, 2026

SUPREME COURTTax Classification Depends On Form Of Goods At Sale, Not End Use: Supreme CourtCase Title : Additional Commissioner, Commercial Tax & Ors. v. Cadila Health Care Ltd. & Anr. Case Number : Civil Appeal Nos. 9788–9789 of 2013 CITATION : 2026 LLBiz SC 327The Supreme Court has held that a product must be classified for tax purposes in the form in which it is sold, rather than on the basis of what a consumer may later turn it into. “The tax authorities are bound to look at what...

LiveLawBiz IPR Weekly Digest: October 05 - October 11, 2026

SUPREME COURTSupreme Court Asks P&H HC To Expedite Radico Khaitan's Challenge To Injunction On 'The Spirit Of Kashmyr' MarkCase Title: RADICO KHAITAN LIMITED VS. PICADILLY AGRO INDUSTRIES LIMITEDCase Number: DIARY NO. - 60134/2026The Supreme Court requested the Punjab and Haryana High Court to expedite the hearing of Radico Khaitan Ltd.'s challenge to an injunction restraining it from marketing vodka under the mark 'THE SPIRIT OF KASHMYR'. The dispute arose with Piccadily Agro Industries...

LiveLawBiz Direct Tax Weekly Round-Up: October 05 - October 11, 2026

SUPREME COURTSupreme Court Refuses To Interfere With Delhi HC Order Reading Down CBDT Circular On AIF TaxationCase Title : THE CENTRAL BOARD OF DIRECT TAXES VS. EQUITY INTELLIGENCE AIF TRUST Case Number : DIARY NO. - 2801/2026The Supreme Court on Wednesday refused to interfere with the Delhi High Court judgment reading down CBDT Circular No.13/2014 concerning taxation of Category-III Alternative Investment Funds (AIFs) at the Maximum Marginal Rate (MMR). Allowing Equity Intelligence's writ...

LiveLawBiz IBC Weekly Digest: October 5 - October 10, 2026

SUPREME COURTSupreme Court Allows Creditor Who Suffered 99.28% Haircut In CIRP To Claim Full Set-Off In ArbitrationCase Title : Modern Asset Versus KNK Construction Private Limited. Case Number : Special Leave Petition (C) No.25068 of 2026 CITATION : 2026 LLBiz SC 329The Supreme Court has held that an operational creditor who suffered a 99.28% haircut under an approved resolution plan can use its entire ₹12.26 crore claim to set off amounts found payable to a successful resolution applicant...

LiveLawBiz RERA Cases Weekly Digest: October 5 - October 10, 2026

NOMINAL INDEXRensar Infra Private Limited v. Rais Kasam Shaikh & Ors., 2026 LLBiz HC (BOM) 550 M/s Selene Estates Limited v. M/s Green Apartment Owners Welfare Association – Jalladianpettai & Others, 2026 LLBiz REAT (RJ) 76 Sachin Prakash Dhavle, Authorised Partner, M/s P.R. Builders & Developers v. Maharashtra Real Estate Regulatory Authority & Ors., 2026 LLBiz REAT (RJ) 75 Vikas Gupta v. IREO Waterfront Private Limited & Anr., 2026 LLBiz RERA (PB) 148 Cherukuri Hema...

LiveLawBiz Arbitration Cases Weekly Digest: October 5 - October 10, 2026

NOMINAL INDEXIngram Micro India Private Limited v. Best Hawk Infosystems Private Limited, 2026 LLBiz HC (BOM) 556 VVAA Films Private Limited v. DUNE Collective LLP, 2026 LLBiz HC (BOM) 555 R.A. Ghule, through its Sole Proprietor Rajabhau Apparao Ghule v. Sinnar Municipal Council & Ors., 2026 LLBiz HC (BOM) 552 Girish Narang v. Virendra Arora & Ors., 2026 LLBiz HC (BOM) 560Empire Realty v. Virani Tower Cooperative Housing Society Ltd. & Ors., 2026 LLBiz HC (BOM) 548 Small...

LiveLawBiz IPR Weekly Digest: September 28 - October 04, 2026

SUPREME COURTShould 20-Year Patent Term Start From Filing Or Grant Despite Delay In Grant? Supreme Court To DecideCase Title: Gunjan Sinha @ Kanishk Sinha & Anr. v. Union of India & Anr.The Supreme Court issued notice on a special leave petition challenging the constitutional validity of the statutory provision under which a patent's 20-year term runs from the date of filing rather than the date of grant, even where years of that term pass during patent prosecution. A Bench of Justice...

LiveLawBiz Arbitration Cases Weekly Digest: September 28 - October 3, 2026

NOMINAL INDEX Ambica Beri v. Forum Atmosphere Flat Owner's Association, 2026 LLBiz HC(CAL) 235 Sri C.C. Kondaiah v. Mysore City Corporation & Anr., 2026 LLBiz HC(KAR) 173 Indian Bank v. Bank of Baroda & Ors., 2026 LLBiz HC(DEL) 1022 Kurukshetra Expressway Private Limited v. National Highways Authority of India, 2026 LLBiz HC(DEL) 1023 M/s Airport Handling Services v. Indian Institute of Technology, Kanpur, 2026 LLBiz HC(DEL) 1027 Wello Retail Pvt. Ltd. v. Sant Parmanand Blind...

LiveLawBiz Indirect Tax Weekly Round-Up: September 28 - October 04, 2026

SUPREME COURTSupreme Court Questions If GST Authorities Can Decide What Material Seized From Advocate's Office Is PrivilegedCase Title : PUNEET BATRA Vs UNION OF INDIA Case Number : SLP(C) No. 34115-34116/2026The Supreme Court on Monday questioned whether GST authorities investigating a case could themselves decide which material seized from an advocate was protected by advocate-client privilege while hearing a plea by advocate Puneet Batra challenging the search of his office and seizure of...

LiveLawBiz Direct Tax Weekly Round-Up: September 28 - October 04, 2026

SUPREME COURTTax On Employee Seconded From Us To India: Ernst & Young Challenges Delhi High Court Ruling In Supreme CourtErnst & Young US LLP has approached the Supreme Court challenging a Delhi High Court ruling which held that payments received in connection with employees sent from the US to work with Indian entities were taxable as Fees for Technical Services (FTS). The dispute concerns whether the amounts received by the US entity were merely reimbursement of salaries and other...

LiveLawBiz IBC Weekly Digest: September 28 - October 3, 2026

SUPREME COURTCan NCLT Allow Withdrawal Of CoC-Approved Resolution Plan? Supreme Court Reserves VerdictCase Title : BANK OF INDIA VS. S.M KAMAL PASHA Case Number : DIARY NO. - 37619/2026The Supreme Court on Wednesday reserved its judgment on whether the National Company Law Tribunal can permit withdrawal of an application seeking approval of a resolution plan after the Committee of Creditors has approved the plan and submitted it to the Adjudicating Authority A Bench of Justices J.B. Pardiwala...

LiveLawBiz RERA Cases Weekly Digest: September 28 - October 3, 2026

NOMINAL INDEXAntriksh Developers and Promoters Pvt. Ltd. Thru. Authorized Signatory Sarafaraz Ahmad v. Shyam Sundar Agarwal, 2026 LLBiz HC(ALL) 82Sanklecha Constructions Pvt. Ltd. & Ors. v. Nitin Madhukar Shewale & Ors., 2026 LLBiz HC (BOM) 537Casa Grande Garden City Builders Pvt. Ltd. v. Virupakshappa Irappa Bagewadi & Anr., connected with Virupakshappa Irappa Bagewadi v. Karnataka RERA & Anr., 2026 LLBiz REAT (KA) 74Rajasthan Housing Board v. Anil Kumar Tak & Connected...