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The Supreme Court has clarified the service tax treatment of marketing and promotion expenditure incurred by a broadcaster on commercially exploiting acquired music and song video rights.

The Indian Patent Office has introduced comprehensive guidelines governing the use of artificial intelligence in patent examination procedures, establishing a framework that balances technological efficiency with human oversight. These guidelines define permissible and prohibited uses of AI tools while addressing critical concerns around confidentiality, accuracy, and accountability in the patent examination process.

India's Carbon Credit Trading Scheme faces a critical gap as the first compliance year approaches in April 2026. While the Energy Conservation Act established the carbon market framework and the Income Tax Act was completely revamped in 2025, the legislature failed to connect these two pieces of legislation, leaving carbon credit certificate transactions in a tax limbo that threatens to undermine the country's ambitious net-zero 2070 goals.