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Patents Act Trumps Competition Law: NCLAT rules CCI has No Jurisdiction in Patent Rights Disputes [Read Order]
The National Company Law Appellate Tribunal ( NCLAT ) has held that the Patents Act, 1970, as a special statute, prevails over the Competition Act, ...
![Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order] Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102603-leave-encashment-exemption-itat-cbdt-taxscan.webp)
Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]
The tribunal observed that the appellant had received ₹13,05,810 as leave encashment and that the CBDT notification dated 24.05.2023 had enhanced the exemption limit for non-government employees with retrospective effect












![No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order] No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102513-aar-rectification-request-gst-rate-body-building-activity-taxscan.webp)

![Madras HC quashes Levy of Purchase Tax under TNGST Act on Buyer owing to Default of Seller [Read Order] Madras HC quashes Levy of Purchase Tax under TNGST Act on Buyer owing to Default of Seller [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102618-madras-hc-levy-of-purchase-tax-tngst-act-taxscan.webp)

![Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order] Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102204-fresh-adjudication-taxscan.webp)
![Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order] Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102160-calcutta-high-court-service-tax-demand-finance-act-taxscan.webp)
![Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order] Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101876-cestat-chennai-service-tax-foreign-technology-taxscan.webp)
![No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order] No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101299-service-tax-reversal-entries-electricity-deposits-deposits-section-67-of-finance-act-taxscan.webp)
![No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order] No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102498-bona-fides-delhi-hc-condones-delay-cestat-taxscan.webp)


Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath
Navasree A.M







