Burden Shifts To Revenue Once Taxpayer Proves Creditworthiness And Genuineness: Telangana High Court

The Telangana High Court on 22 July held that once a taxpayer establishes the identity, creditworthiness and genuineness of credits through sufficient documentary evidence, the burden shifts to the Assessing Officer to disprove the material with independent and cogent evidence, and deleted income tax additions totalling Rs. 5.58 crore against Agarwal Industries Pvt. Ltd. A Division Bench comprising Justices P. Sam Koshy and Narsing Rao Nandikonda allowed the company's appeal and set aside the...

Calcutta High Court Sets Aside Temporary Injunction Against Sun Pharma Over Emami's 'Zandu Balm' Disparagement Suit

The Calcutta High Court has recently set aside a temporary injunction restraining Sun Pharmaceutical Industries from airing an advertisement that Emami alleged disparaged its “Zandu Balm”, “Mentho Plus Balm” and “Zandu Ultra Power Balm”. A Division Bench of Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya held that the advertisement did not specifically target Emami's products and that the company had failed to make out a prima facie case for an injunction.The court observed,...

Employee Of Disputing Party Cannot Appoint Arbitrator After 2015 Amendment To Arbitration Act: Delhi High Court

The Delhi High Court recently reiterated that an employee of a party to a dispute cannot appoint an arbitrator on its behalf under amended Section 12(5) of the Arbitration and Conciliation Act, 1996.Section 12(5) makes persons having certain relationships with a party or the dispute ineligible to act as arbitrators. The restriction can be waived only through an express written agreement between the parties after the dispute has arisen.The court referred to the Supreme Court's rulings in Bhadra...

Kerala High Court Rejects Injunction Plea Against DDRC Agilus Over 'Since 1983' Tagline

The Kerala High Court has dismissed an appeal seeking to restrain Agilus Diagnostics and DDRC Agilus Pathlabs from representing that DDRC's business has been operating since 1983. Justice S. Manu held that the appellant had not established a prima facie case for an interim injunction.The court also noted that the respondents' slogan, “your lab partner since 1983”, was materially different from the slogan used by the appellant.The appellant's case was that Doctors Diagnostic Centre (DDC) and...

Income Tax Act | Delhi High Court Allows Set-Off Of Loss Of Eligible Unit Against Profits Of Other Non-Eligible Units

The Delhi High Court has held that the loss incurred by a unit eligible for deduction under Section 10B of the Income Tax Act can be set off against the profits of other units of the assessee.Section 10B provides for deductions in respect of profits derived by eligible 100% export-oriented undertakings from the export of articles, things or computer software.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta held that although profits of each eligible unit are required to be...

Central & State GST Proceedings Not On 'Same Subject Matter' Merely Because Both Concern ITC For Same FY: Delhi High Court

The Delhi High Court has recently held that Central and State GST proceedings cannot be treated as being on the 'same subject matter under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, merely because both proceedings concern Input Tax Credit for the same financial year.The Division Bench of Justices Anil Kshetarpal and Shail Jain said that determining whether proceedings initiated by Central and State GST authorities concern the same subject matter requires an examination of...

Delhi High Court Upholds Customs Broker Licence Revocation For Using Another Broker's Credentials

The Delhi High Court has upheld the revocation of a Customs Broker's licence after finding that it had consciously undertaken clearance-related activities using the credentials of another Customs Broker in relation to goods which were prohibited for import.The Division Bench of Justices Anil Kshetrapal and Shail Jain held that the consent or knowledge of the Customs Broker whose credentials were used could not authorise another broker to undertake Customs Broker functions using those...

Calcutta High Court Denies Bail To Accused In Multi-Crore Online Betting PMLA Case

The Calcutta High Court on Monday denied bail to one of the accused persons in a Prevention of Money Laundering (PMLA) case arising from an alleged illegal online betting and gambling racket.The allegations pertain to illegal betting and gambling with proceeds allegedly laundered through multiple mule bank accounts and hawala transactions including transfers abroad. The ED alleged that the accused Sonu Kumar Thakur provided mule accounts to betting panels, operated through sub agents and...

Karnataka High Court Refuses Plea Seeking $2.5 Million From eBay Over Alleged Copyright Infringement

The Karnataka High Court has recently declined to entertain a writ petition by retired Army officer Lt. Col. D.K. Havanoor seeking USD 2.5 million in damages from eBay entities over alleged copyright infringement.Justice M.G.S. Kamal passed the order on August 3, 2026, while giving Havanoor liberty to pursue his grievance before a competent court.Havanoor's grievance concerned a book that he claimed belonged to him and which, according to the order, was displayed and sold through eBay.com for...

'Classic Case Of Misuse': Delhi High Court Imposes ₹5 Lakh Costs On DMRC For Misusing Award-Correction Process

The Delhi High Court on Monday observed that it was difficult to believe that an organisation such as the Delhi Metro Rail Corporation (DMRC) did not know the fundamentals of Section 33 of the Arbitration and Conciliation Act, 1996.The court called DMRC's application seeking correction of the arbitral award a “classic case of misuse of Section 33”. It observed that the application may have been intended to obtain “breathing space” to challenge the substantive award.Section 33 allows a party to...

Exercise Of Writ Jurisdiction Against Interlocutory Arbitral Orders Only In Exceptional Cases: J&K And Ladakh High Court

The High Court of Jammu & Kashmir and Ladakh has ruled that its writ jurisdiction should be exercised with exceptional restraint against interlocutory orders passed by an Arbitrator during ongoing proceedings.Explaining the limits on judicial intervention, Justice Sanjay Parihar observed, “The jurisdiction of this Court under Articles 226 and 227 undoubtedly survives, but its exercise against interlocutory arbitral orders is subject to exceptional restraint. Mere error of fact or law, or the...

Additional Written Statement Cannot Be Filed After 120-Day Limit In Commercial Suits: Kerala High Court

The Kerala high court has ruled that a defendant in a commercial suit cannot invoke the provision allowing additional written statements after the 120-day deadline for filing the written statement has expired. However, the commercial court can still exercise its inherent powers in appropriate circumstances to require an additional written statement.Justice Easwaran S. made the ruling while considering a petition filed by Subin Backer challenging the Kozhikode Commercial Court's refusal to accept...