All High Courts

Madras HC Disposes Pleas Over 'Agni Siragugal' After Maker Undertakes Not To Release Film Until Dues Cleared
The Madras High Court has disposed of three applications seeking to restrain the release and commercial exploitation of Tamil film Agni Siragugal after Amma Creations undertook not to release, distribute or otherwise commercially exploit the film without clearing the claimed dues.Justice K. Kumaresh Babu recorded the undertaking and directed that it be strictly abided by until the disposal of the arbitral proceedings. The order was passed on September 15.The applications were filed by Shanti...

J&K And Ladakh High Court Upholds Construction Workers Cess Act For Erstwhile J&K
The High Court of Jammu & Kashmir and Ladakh has upheld the levy of cess on the cost of construction under the Building and Other Construction Workers Welfare Cess Act, 1996, holding that the Cess Act is an extension and integral part of the law governing the employment and welfare of construction workers.A Division Bench of Acting Chief Justice Sanjeev Kumar and Justice Mohd Yousuf Wani held,“The Cess Act must be considered and treated to be an extension and integral part of the BOCW Act....

Mere Payment By Indian Resident To Non-Resident Not Income Accruing In India: Delhi High Court
Holding so, the court directed the Revenue to refund about ₹783 crore in TDS to Teva Israel, along with applicable interest, within two months

Gujarat High Court Quashes GST Demand, Holds ITC Cannot Be Denied On Non-Taxable Transaction
The Gujarat High Court has held that tax authorities cannot deny input tax credit on a transaction that was not taxable in the first place.A bench of Justice A.S. Supehia and Justice Vaibhavi D. Nanavati made the ruling while quashing a GST demand against Kor Chems over credit claimed on the acquisition of leasehold rights in a GIDC industrial plot. The court held that the ITC reversal and interest could not survive after finding that GST was not leviable on the transfer of the leasehold...

Delhi High Court Restrains Real Estate Websites Using SignatureGlobal Marks And Project Material
The Delhi High Court has temporarily restrained a group of operators from running a string of lookalike websites that copied real estate developer SignatureGlobal's trademarks, branding, and copyrighted project material.Justice Jyoti Singh passed the order on September 14, 2026, directing domain registrars—including GoDaddy, Hostinger, Namecheap, and Wix—to immediately lock and suspend nine rogue websites impersonating the real estate company's official portals.SignatureGlobal, a listed real...

Future Redevelopment Potential Cannot Be Treated As Certain Benefit For Stamp Duty Valuation: Bombay High Court
The Bombay High Court has held that future redevelopment potential of a property cannot be treated as a present and certain benefit while determining its market value for stamp duty. The uncertainty, expenses, delay, and legal difficulties involved in realising that potential must also be considered.Justice Amit Borkar observed, “A purchaser may be willing to pay something for future potential. But such potential cannot be treated as a present and certain benefit without considering the...

Calcutta High Court To Examine If Customs Can Treat 'Obscene Adult Sex Toys' As Prohibited Goods
The Calcutta High Court is set to examine whether goods described as “obscene adult sex toys” can be treated as “prohibited goods” under the Customs Act without identifying a specific statutory or notification-based prohibition. Justice Smita Das De is hearing a petition filed by Pracha Aalloy Private Limited against a July 22, 2026, Customs order. The key question is whether describing the goods as “obscene adult sex toys” and invoking Section 292 of the Indian Penal Code, 1860 can, by...

Bombay Shaving Co. Agrees To Take Down Allegedly Disparaging Ad After Delhi HC Calls It 'Mockery Of Court'
Bombay Shaving Company on Wednesday agreed to take down an advertisement featuring a mock courtroom setting and a judge character after the Delhi High Court questioned the company over what it described as “outright mockery” of the court. Justice Jyoti Singh said, “I don't know what your client's definition of mockery is if this is not mocking the court,” after counsel for Bombay Shaving Company sought to defend the courtroom sequence. The court added, “Please don't even stand to defend...

Telangana High Court Quashes Reassessment Against Cyberabad Citizens Over Demerged Business Income
The Telangana High Court on 7 September set aside the order dated 16 April 2024 passed under Section 148A(d) of the Income Tax Act and the consequential notice under Section 148 issued to Cyberabad Citizens Health Services Pvt. Ltd. for Assessment Year 2019-20. A Division Bench of Justices P. Sam Koshy and Narsing Rao Nandikonda held that income already disclosed and offered to tax by the entity to which a business was demerged cannot be treated as escaped income merely because the related...

Hiring Buses To APSRTC Without Control Transfer Not Taxable As Deemed Sale: Andhra Pradesh High Court
The Andhra Pradesh High Court on 3 September held that hiring buses to the Andhra Pradesh State Road Transport Corporation (APSRTC) does not amount to a transfer of the right to use goods where substantial control and physical possession remain with the bus owners. A Division Bench of Justices Ninala Jayasurya and T.C.D. Sekhar quashed the assessment orders against private bus operators, holding that the transactions were not taxable as deemed sales under Section 4(8) of the Andhra Pradesh...

Telangana High Court Quashes Naandi Foundation Reassessment, Says 'Further In-Depth Scrutiny' Not Enough
The Telangana High Court on 7 September allowed a batch of petitions filed by Naandi Foundation challenging reassessment proceedings under the Income Tax Act, 1961 for the assessment year 2019-20 and set aside the order passed under Section 148A(3) and the consequential notice issued under Section 148. A Division Bench of Justices P. Sam Koshy and Narsing Rao Nandikonda held that the mere need for “further in-depth scrutiny” of transactions cannot constitute information suggesting escapement of...

Madras High Court Directs Refund Of ₹6.41 Lakh To The Madras Club, Says Tax Burden Not Passed On Members
The Madras High Court on 1 September directed the authorities to refund Rs.6.41 lakh to The Madras Club, after finding that the club had not passed on the tax burden to its members to that extent. A Division Bench of Justices Anita Sumanth and C. Kumarappan partly allowed the club's appeal against a CESTAT order rejecting its refund claim. The judges held: “...in respect of the portion of the amount in a sum of Rs.9,09,717/-, the appellant has already passed on the burden to its members....
