Belated Deposit Of TDS Doesn't Extinguish Criminal Liability Under Income Tax Act: Delhi High Court

The Delhi High Court has held that the subsequent or belated deposit of tax deducted at source (TDS) does not absolve an assessee or company officials of criminal liability under Section 276B of the Income Tax Act, 1961.Justice Amit Mahajan thus dismissed the petition filed by a company's Managing Director, seeking quashing of a criminal complaint and summoning order in a case relating to delayed deposit of TDS amounting to over ₹2.09 crore for the financial year 2017–18.The plea challenged the...

Delhi High Court Refuses To Quash Reassessment Against Homebuyer Over Alleged Cash Payment To Builder

The Delhi High Court has refused to interfere with reassessment proceedings initiated against a taxpayer after documents seized from real estate group Bhutani Infra allegedly reflected a cash transaction linked to a flat purchase.A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed that the notice issued under Section 148 of the Income Tax Act cannot be termed as without jurisdiction at the threshold.The petitioner/taxpayer had argued that the sole basis for reopening the...

Can Service Tax Be Levied On Transfer of Development Rights? Delhi High Court To Decide

The Delhi High Court on Monday took up a Revenue appeal that squarely raises the question of whether the transfer of development rights constitutes a taxable service under the Finance Act, 1994. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul issued notice in an appeal filed by the Service Tax Department against an order of the Delhi Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which had quashed a service tax demand of nearly Rs 5 crore raised on a real estate...

Delhi High Court Dismisses 'Luxury Litigation' Over Debt Assignment, Reaffirms NCLT Power To Probe Fraud

The Delhi High Court has dismissed what it described as “luxury litigation” challenging a debt assignment, saying issues of fraud or the existence of debt must be decided by the insolvency tribunal, not a civil court. A single-judge bench of Justice Purushaindra Kumar Kaurav rejected the suit at the threshold, holding that it was a “mala fide attempt” built on “clever drafting” to derail proceedings under the Insolvency and Bankruptcy Code. The court imposed costs of Rs 2 lakh, saying the case...

Delhi High Court Stays Order Against Indian Firm Making Irrigation Valves In Patent Dispute With Israel Company

The Delhi High Court on Monday stayed an order that had restrained an Indian irrigation equipment maker from selling its “Hydromat Valve”, which was earlier held to prima facie infringe a patent owned by an Israel-based company. A Division Bench of Justice C Hari Shankar and Justice Om Prakash Shukla pronounced the judgment on January 5, 2026, while deciding an appeal filed by Automat Irrigation.Staying the earlier order dated August 1, 2025 on a interim plea filed by Aquestia Limited, the...

Delhi High Court Issues Notice In RJ's Copyright Suit Against Riteish Deshmukh-Starrer 'Mastiii 4'

Radio jockey and popular content creator Ashish Sharma has moved the Delhi High Court, accusing the makers of the Hindi film Mastiii 4 of lifting a scene from one of his popular Instagram skits without his permission. Sharma has sought a permanent injunction, damages and rendition of accounts, claiming that a scene in the film closely mirrors his audio-visual skit titled “Shaq Karne Ka Nateeja”, which he posted on Instagram in January 2024.A single-judge Bench of Justice Tushar Rao Gedela,...

Delhi High Court Refuses To Restrain City Ayurvedic Drug Maker From Using “NOKUF” For Cough Syrup

The Delhi High Court has refused to stop Dehlvi Remedies Private Limited, an city based Ayurvedic drug maker, from using the mark “NOKUF” for cough syrups, holding that its use of the mark since 1994 defeats a later claim by Sana Herbals Private Limited, which sells its product as “NOKUFSYRUP.”In a judgment delivered on January 5, 2026, a Division Bench of Justices C Hari Shankar and Om Prakash Shukla dismissed Sana Herbals' appeal against an order of the Commercial Court at Tis Hazari that had...

Delhi High Court Bars Misuse Of Moneycontrol Name For Running Fraudulent Investment Schemes

The Delhi High Court has permanently restrained several individuals from misusing the “Moneycontrol” name, a widely used financial news and stock market information platform, to run fraudulent investment schemes on WhatsApp. The court also ordered that the WhatsApp accounts and mobile numbers linked to the scam must remain blocked. A single bench of Justice Manmeet Pritam Singh Arora passed the order on December 19, 2025, in a trademark infringement and passing-off suit filed by Network18 Media...

Delhi High Court Temporarily Injuncts Sale Of Copycat “Little Hearts” Biscuits In Relief To Britannia

The Delhi High Court has granted an ad-interim injunction in favour of Britannia Industries Limited, restraining Shri Swastik Organics and its associates from manufacturing, selling or marketing biscuits under the name “Little Hearts” or using an identical heart-shaped biscuit design. The court found that the rival manufacturer had adopted the mark and product design in a clear and deliberate act of dishonesty. The injunction will continue until further orders.In an order passed on December...

Delhi High Court Dismisses China Company's Plea To Remove “LARK” Trademark Of Indian Company From Registry

The Delhi High Court has dismissed a trademark rectification plea by Hubei Ji Su Kan Dian Technology Co. Ltd., a China-based software and technology company, seeking removal of the “LARK” trademark registration held by Lark Engineering Company (India) Pvt. Ltd. in respect of software and technology-related services.In a judgment dated December 24, 2025, Justice Tejas Karia held that the Indian company had shown genuine use of the mark and that its registration was not based on any false claim of...

Delhi High Court Refuses To Restrain Haryana Company From Making Foldable Display Units In Patent Row

The Delhi High Court has declined to stop a rival manufacturer from making and selling foldable display units, saying the patent holder did not make out a case for interim protection. A single bench of Justice Mini Pushkarna, in a judgment delivered on December 24, 2025, dismissed a plea filed by the inventor Amitoje India Private Limited, a Delhi company against Haryana based Classic Display Systems Private Limited. The court held that the company's patent faced a credible challenge on...

Delhi High Court Bars “Star Smith” Name And Domain For Infringing A.O. Smith Trademarks

The Delhi High Court has barred the use of the trade name “Star Smith” and the website “www.starsmith.in,” holding that they appear to infringe the registered trademarks and domain names of A.O. Smith Corporation, a global maker of geysers and water purification systems.Justice Tejas Karia, passed the interim order on December 24, 2025, observing that the disputed trade name and domain name were deceptively similar to A.O. Smith's registered marks. The court said their use was likely to to...