Supreme Court & High Courts

Karnataka High Court Refuses Relief in ₹22 Lakh Foreign Investment Case and Wealth Tax Return Default
The Karnataka High Court on 9 October dismissed two criminal petitions by Pradeep, a taxpayer, which sought to quash prosecution for allegedly failing to file wealth tax returns and to challenge the rejection of his discharge application in a separate case involving alleged false statements about investments worth approximately Rs. 22 lakh in two foreign companies. Justice H.P. Sandesh held that prosecution for failure to furnish wealth tax returns can proceed without a completed assessment...

Customs Cannot Detain Cattle Feed As Prohibited Goods Without Sufficient Grounds: Madras High Court
The Madras High Court on 28 September held that Customs authorities cannot treat imported cattle feed as prohibited goods merely on allegations of diversion for human consumption, particularly when laboratory reports indicate that the goods are unfit for human consumption.A Division Bench comprising Justices Anita Sumanth and S. Raveekumar upheld the direction to release the consignment against sufficient indemnity in an appeal filed by Customs authorities against S.R. Rajarajendiran, proprietor...

Delhi High Court Protects Actor-BJP MP Kangana Ranaut's Personality Rights, Orders Meta To Remove AI Deepfakes
The Delhi High Court has recently directed Meta Platforms Inc. to remove, within 72 hours, AI-generated sexual deepfakes, morphed images and fabricated statements attributed to actor and MP Kangana Ranaut.Justice Vikas Mahajan also ordered the offending sites to be blocked. The Court found that her stature “inherently grants her proprietary rights over her personality and associated attributes”.Ranaut, an actor, producer and sitting Member of Parliament for Mandi in Himachal Pradesh, sued Meta...

Supreme Court Directs MMRDA To Deposit ₹646 Crore With Registry In Reliance's BKC Project Dispute
The Supreme Court on Monday directed the Mumbai Metropolitan Region Development Authority (MMRDA) to deposit approximately ₹646 crore with the Supreme Court Registry by November 6, 2026. The amount was earlier deposited by Reliance Industries Ltd. under protest towards a disputed demand for additional premium over an alleged delay in completing its Bandra Kurla Complex project. A Bench of Justices Dipankar Datta and Sheel Nagu issued notice on MMRDA's challenge to the Bombay High Court's April...

Madras High Court Sets Aside ₹5.50 Crore GST Demand Based On Projected Revenue From Unbuilt Construction
The Madras High Court has set aside a ₹5.50 crore GST demand against Shree Velu Builders Private Limited, holding that tax cannot be levied on projected revenue from two building blocks merely because their plans had been approved. The court noted that construction had not commenced in either block.Justice Krishnan Ramasamy remanded the matter to the State Tax Officer for fresh consideration, subject to the company depositing ₹50 lakh within four weeks.The case arose from an order passed against...

Income Tax Department Cannot Wait For Certified Copy When Digitally Signed Order Is Available: Bombay High Court
The Bombay High Court has ruled that the Income Tax Department cannot wait for a certified copy of a court order to compute the limitation period for completing an assessment when a digitally signed copy has already been received by the relevant tax authorities.“In this era of electronic filing and electronic uploading, and in order to alleviate difficulties of the litigants before us, this is a practice which this Court has adopted. Instead of asking a litigant to apply for a certified copy of...

ED Moves Supreme Court Against Order Quashing FIR, ED Case Against NewsClick, Prabir Purkayastha
The Enforcement Directorate (ED) has moved the Supreme Court challenging the Delhi High Court's decision to quash the FIR against digital news platform NewsClick and its founder, Prabir Purkayastha. The High Court had also quashed the money laundering proceedings arising from allegations of irregularities in foreign funding.The special leave petition filed by ED on October 8 is yet to be listed before the Supreme Court. The challenge is against the High Court order by Justice Neena Bansal...

Madras High Court Rules In Favour Of Mahindra Holidays On ₹158 Crore Membership Fees, Software Licence Tax Dispute
The Madras High Court has ruled in favour of Mahindra Holidays and Resorts India Ltd. on its accounting treatment of membership fees worth ₹158.43 crore. It also held that expenditure on domestic software licence renewals could not be disallowed merely because the company had deducted tax on software purchases from foreign suppliers.A Division Bench of Justice Anita Sumanth and Justice S. Raveekumar observed that the company could apportion membership fees over the membership period instead of...

Delhi High Court Extends 'THUNDER 15000' Beer Trademark Injunction To Importer Supar SIP Traders
The Delhi High Court has recently extended an interim injunction against Kinjore Brewery Private Limited and another defendant over the “THUNDER 15000” beer mark to Delhi-based importer and distributor Supar SIP Traders LLP. The firm had admitted to importing and distributing the beer under a contractual arrangement with Kinjore Brewery.Justice Tejas Karia added the firm as a defendant on Inbrew Beverages' plea and held that, because it admitted importing and distributing the product under a...

Income Tax Penalty Can Be Waived Even In Cases Of Misreporting After 2026 Amendment: Bombay High Court
The Bombay High Court has ruled that taxpayers can seek waiver of income tax penalties even in cases of misreporting of income under the amended Section 270AA of the Income Tax Act, 1961. It also held that an earlier rejection does not prevent a taxpayer from applying again under the amended law.“However, we note that the position has changed considerably as a result of the amendments made by the Finance Act, 2026 w.e.f. 1st March 2026. As is evident from the amendments made, an application for...

Ahmedabad Entities Agree Before Bombay High Court To Stop Using 7 Drug Names In Sun Pharma Suit
Ahmedabad-based Nectar Life Care and Kashmik Formulations Private Limited have agreed to stop using seven names for pharmaceutical products that Sun Pharmaceutical Industries Ltd. alleged were deceptively similar to its registered trademarks “HISTAC” and “OMESEC”.Justice Madhav J. Jamdar of the Bombay High Court recorded the settlement on October 8, 2026, and accepted the parties' commitments as undertakings to the court.Sun Pharma holds registered Class 5 pharmaceutical trademarks for “HISTAC”...

Religious Significance Of 'Annapurna' Does Not Bar Trademark Protection: Madras High Court
The Madras High Court has held that the religious significance of the name “Annapurna” does not, by itself, prevent its protection as a trademark. The court refused to vacate an interim injunction against snacks maker Annapurna Swadisht Limited.Justice A.D. Maria Clete observed, “The religious significance of a name does not, by itself, render its use as a trademark incapable of protection.” The court clarified that GEF Foods India Private Limited was seeking protection for its registered mark...
