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LiveLawBiz: Business Law Daily Round-Up: January 01, 2026

By - LIVELAW NEWS NETWORK
Update: 2026-01-02 04:50 GMT

TAX

CBI Court Convicts Central Excise Inspector In Disproportionate Assets Case, Awards 5 Yrs Imprisonment & ₹63 Lakh Fine; Wife Jailed For Abetment

Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final Assessment

Tree Plantation & Maintenance In Non-Forest Areas By Charitable Trust Exempt From GST: Gujarat AAR

Transfer Pricing | Comparables With Non-Export Operations Can't Be Benchmarked Against Export-Only Assessee: Delhi High Court

Customs | Penetrating Oil Not Adulterated Diesel Unless Revenue Proves Adulteration; Higher Duty Demand Unsustainable: CESTAT Mumbai

Service Tax | Penalty U/S 78A Cannot Be Imposed On Director Without Proof Of Knowledge Or Wilful Default: CESTAT Mumbai

IBC

Liquidator Cannot Claim Fee On SARFAESI Realisations Outside Liquidation Estate: NCLT Ahmedabad

Bidder Who Stayed Outside Restored CIRP Lacks Locus To Challenge Approved Resolution Plan: NCLT Kolkata

Common Resolution Professional For Group Companies Not Barred Under IBC: NCLT Mumbai

IPR

Employment Agreement Is Valid Proof of Right: Delhi High Court Sets Aside Patent Rejection After Inventor's Death

Delhi High Court Bars Use Of “IGBC” Name Over Similarity With US Green Building Council Mark

Delhi High Court Rejects Zydus Plea Against Helsinn's Nausea Medication Patent

ARBITRATION

Buyer Cannot Reject Goods After Putting Them To Use: Bombay High Court Upholds Arbitral Award Against Godrej & Boyce Manufacturing

Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court

Bombay HC Restores IMAX's Enforcement Of Foreign Awards Against E-City, Holds Res Judicata Bars Re-Agitation Of Limitation At Later Stage

OTHER STORIES

SEBI Cancels Research Analyst Registration After Holder Says He Runs Grocery Shop, Not Market Activities

MCA Extends Deadline For Filing Financial Statements, Annual Returns Under Companies Act Till January 31, 2026

Kerala High Court Asks Centre To Decide Whether SNDP Yogam Is Governed By Companies Act Or Kerala NTC Act

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