---
title: "Lex Bytes – Page 18 "
url: https://ksandk.com/lexbyte/page/18/
type: archive
---

# Lex Bytes

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[December 30, 2025

## Customs Standing Order 20/2025 Mandates Speaking Orders in Faceless Re-Assessment Under Section 17(5)](https://ksandk.com/newsletter/speaking-orders-mandatory-faceless-re-assessment/)[December 30, 2025

## Central Excise (Amendment) Act, 2025: Revised Excise Duty Rates for Tobacco and Nicotine Products](https://ksandk.com/newsletter/excise-duty-overhaul-for-tobacco-nicotine/)[December 30, 2025

## CBIC Reallocates Post-GST Legacy Excise and Service Tax Appeals to Designated Authorities](https://ksandk.com/newsletter/cbic-reallocates-legacy-appeals-after-gst/)[December 26, 2025

## Pr. Commissioner of Income Tax – 1 v. M/s Agroha Fincap Ltd. (ITA 60/2024) – High Court of Delhi, Judgment dated 23rd December 2025](https://ksandk.com/newsletter/delhi-hc-on-tax-issues-in-agroha-fincap-case/)[December 26, 2025

## Director of Income Tax v. M/s. American Express Bank Ltd., Civil Appl. No. 8291 of 2015, dated 15th December 2025](https://ksandk.com/newsletter/supreme-court-on-tax-treatment-of-american-express-bank/)[December 26, 2025

## Sharp Business Systems Thr. Finance Director Mr. Yoshihisa Mizuno v. Commissioner of Income Tax-III N.D.  (Civil Appeal No. 4072 of 2014 with Civil Appeal Nos. 15048 to 15051 of 2025) Order Dated 19th December 2025](https://ksandk.com/newsletter/supreme-court-on-tax-liability-in-sharp-business-systems/)[December 26, 2025

## CBDT launches 2nd NUDGE initiative to strengthen voluntary compliance in respect of Foreign Assets (Press Release dated 27th November 2025)](https://ksandk.com/newsletter/cbdt-launches-2nd-nudge-on-foreign-asset-compliance/)[December 26, 2025

## Tesla Inc v Tesla Power India Pvt Ltd & Ors: Delhi HC clamps down on “TESLA POWER” batteries and EV plans ](https://ksandk.com/newsletter/delhi-hc-curbs-tesla-power-batteries-and-ev-plans/)[December 26, 2025

## Creators Join the Rights Battle: Raj Shamani Successfully Protects His Identity Before the DHC ](https://ksandk.com/newsletter/raj-shamani-wins-identity-rights-battle-before-delhi-hc/)[December 26, 2025

## Living Media India Ltd v Amar Ujala Ltd & Ors: Delhi HC Cracks Down on Hidden SEO Misuse of “AAJ TAK” ](https://ksandk.com/newsletter/delhi-hc-on-hidden-seo-misuse-of-aaj-tak-trademark/)[December 26, 2025

## Smell Trademark- “Floral Fragrance / Smell Reminiscent of Roses as Applied to Tyres” ](https://ksandk.com/newsletter/smell-trademark-for-tyres-floral-fragrance-explained/)[December 20, 2025

## Modifications to Chapter IV of the Master Circular for Debenture Trustees](https://ksandk.com/newsletter/recovery-expense-fund-debenture-trustees/)[December 19, 2025

## Reserve Bank of India (Setting Up of Wholly Owned Subsidiaries by Foreign Banks) Guidelines, 2025](https://ksandk.com/newsletter/wholly-owned-subsidiaries-of-foreign-banks/)[December 19, 2025

## Reserve Bank of India (All India Financial Institutions – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025: Key Features and Implications for India’s Credit Framework](https://ksandk.com/newsletter/rbi-wilful-defaulter-framework-2025/)[December 19, 2025

## Reserve Bank of India (Asset Reconstruction Companies) Directions, 2025](https://ksandk.com/newsletter/rbi-asset-reconstruction-companies-2025/)[December 19, 2025

## SEBI Co-Investment Framework for AIFs under SEBI (Alternative Investment Funds) Regulations, 2021: Key Features and Implications for Investors](https://ksandk.com/newsletter/sebi-co-investment-framework-for-aif/)[December 17, 2025

## MNRE Urges CERC to Hold Back Stricter Deviation Rules for Renewables](https://ksandk.com/newsletter/mnre-cerc-dsm-rules-for-renewables/)[December 17, 2025

## Supreme Court Upholds MERC’s Heat Rate Norms Despite Reliance’s Discrimination Claim](https://ksandk.com/newsletter/sc-merc-heat-rate-norms-in-reliance-case/)

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