Delhi High Court Questions Income Tax Dept's Withholding Of ₹71.71 Lakh Refund Against ₹1.25 Lakh Demand

The Delhi High Court on 21 August questioned the Income Tax Department's decision to withhold the entire refund of Rs.71.71 lakh payable to Civitech Housing India against an outstanding demand of only Rs.1.25 lakh. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta observed that it failed to comprehend why such a “meagre” demand warranted withholding the entire refund. It observed: “We fail to comprehend that while would the respondents withheld the entire refund of...

Delhi High Court Upholds ₹3.65 Crore Advance Tax Credit Against Capital Gains Liability

The Delhi High Court on 21 August upheld an Income Tax Appellate Tribunal (ITAT) order directing the Income Tax Department to allow Marguerite Lasusa Chawla, a taxpayer, credit of Rs. 3.65 crore advance tax paid in an earlier assessment year against her capital gains tax liability arising in a subsequent assessment year. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta observed: "Technically and legally, the advance tax…deposited and the return furnished by the respondent...

Cheque Handover Date Discrepancy Does Not Defeat Liability When Signatures Are Admitted: Delhi High Court

The Delhi High Court on 10 August held that a discrepancy regarding the date on which a cheque bearing the defendant's admitted signatures was handed over, does not, by itself, undermine the underlying loan liability. Justice Neena Bansal Krishna dismissed Rakesh Srivastava's appeal and upheld the 30 April 2026 judgment of the District Judge, which had decreed Pradeep Yadav's recovery suit for Rs. 6 lakh with pendente lite and future interest at 9% per annum. She observed: "When the cheque...

Kerala High Court Sets Aside Rejection Of Regional Sports Centre's Building Tax Exemption Claim

The Kerala High Court on 18 August set aside the Kerala Government's rejection of the Regional Sports Centre, Kochi's claim for exemption from building tax and directed it to reconsider the claim afresh. Justice Harisankar V. Menon passed the order after finding that the Government had failed to properly consider material showing that the Centre provided free sports coaching to several students and trainees. He held: "The Government to reconsider the claim for exemption raised by the...

Delhi High Court Directs BDR To Seek Prior Approval Before 'Dabrafenib' Launch In Novartis Patent Suit

The Delhi High Court on 17 August directed BDR Pharmaceuticals International Private Limited to seek the Court's prior approval before taking any steps towards commercial manufacture or launch of Dabrafenib, in a patent infringement dispute brought by Novartis AG. Justice A. J. Bhambhani passed the direction while hearing Novartis' interim injunction application in a quia timet action, which seeks to prevent an apprehended patent infringement before it occurs. The Bench directed that "before...

Section 269SS Income Tax Act Breach Does Not Bar Section 138 NI Act Case: J&K High Court

The High Court of Jammu & Kashmir and Ladakh on 18 August held that violation of Section 269SS of the Income Tax Act does not render a transaction unenforceable under Section 138 of the Negotiable Instruments Act (NI Act), and attracts only the penalty prescribed under the Income Tax Act. Section 269SS of the Income Tax Act restricts the acceptance of certain loans, deposits and specified sums in cash. A Bench of Justice Shahzad Azeem dismissed two petitions filed by Manzoor Ahmad Khan...

J&K And Ladakh High Court Holds SIDCO MD Ineligible To Act As Arbitrator In Contract Dispute With UT

The High Court of Jammu & Kashmir and Ladakh on 21 August held that the Managing Director of J&K State Industrial Development Corporation (SIDCO) was ineligible to act as an arbitrator in a dispute between Abraq Infrastructures LLP and the Union Territory, as he was an employee of one of the respondents. Acting Chief Justice Sanjeev Kumar allowed Abraq Infrastructures LLP's petition under Section 11(6) of the Arbitration and Conciliation Act, 1996, and appointed a Retired District and...

Deferred Annuity Payments To Road Companies Under NHAI Contracts Taxable Under GST: Rajasthan High Court

The Rajasthan High Court on 17 August upheld the levy of Goods and Services Tax (GST) on annuity payments received by road construction companies under concession agreements with the National Highways Authority of India (NHAI), holding that such deferred payments for works contract services cannot claim exemption merely because they are paid as annuities. A Division Bench of Justices Pushpendra Singh Bhati and Praveer Bhatnagar dismissed a batch of writ petitions filed by Nagaur Mukundgarh...

Delhi High Court Says AO Must Objectively Consider Taxpayer's Reply, Upholds Deletion Of ₹55 Cr. Addition

The Delhi High Court on 21 August dismissed the Income Tax Department's appeal against Ansal Phalak Infrastructure Pvt Ltd and upheld the deletion of the Rs. 55 crore addition by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal (ITAT). A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta emphasised that an Assessing Officer must objectively consider the reply and documents furnished by a taxpayer and cannot brush them aside while making an addition...

Delhi High Court Refers Territorial Jurisdiction Question In HUL's Disparagement Suit Against Kwick Living To Larger Bench

The Delhi High Court has referred to a larger bench the question of territorial jurisdiction in intellectual property suits, after finding conflicting precedents on when a court can entertain a case merely on the ground of website accessibility.Justice A. J. Bhambhani made the reference while hearing Hindustan Unilever Limited's suit against Kwick Living (I) Private Limited over an advertisement campaign titled "War on What's Hidden" which allegedly disparaged HUL's products.HUL had sought a...

Delhi High Court Restrains Healing Pharma From Using Trade Dress Similar To Himalaya Products

The Delhi High Court on 18 August granted an ad-interim injunction restraining Healing Pharma India Private Limited from using packaging and trade dress deceptively similar to Himalaya's Liv.52, Cystone, Mentat, Speman, Pilex and Confido products. Justice A. J. Bhambhani passed the order while hearing a commercial suit filed by Himalaya Global Holdings Ltd over products sold under the names 'Liverheal', 'Liverheal 52', 'Liverheal DS', 'Senstone', 'Braintat', 'Spermax', 'Pilefine' and...

Taxpayer Cannot Be Denied TDS Credit For Deductor's Failure To Deposit Tax: Bombay High Court

The Bombay High Court on 5 August held that TDS credit cannot be denied to a taxpayer merely because the person who deducted the tax failed to deposit it with the Central Government, once actual deduction of tax from the income or payment is established. A Division Bench of Justices B.P. Colabawalla and Firdosh P. Pooniwalla observed that the default of the deductor cannot prejudice the deducted and directed the Income Tax Department to verify claims and grant TDS credit where actual deduction...