Delhi High Court Stays ₹17.66 Crore Reassessment After Same AO Accepted Siezed Cash Belonged To Company

The Delhi High Court has stayed ₹17.66 crore reassessment proceedings initiated against a company, noting that the same amount had already been accepted by the Assessing Officer as belonging to the company and had been offered to tax as cash sales.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary was hearing a petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2024-25.The case arose from a search conducted on May 12, 2024 at the...

Madras High Court Permits Mother, Minor Daughter To Seek Return Of Gold Jewellery Detained At Trichy Airport

The Madurai Bench of the Madras High Court has allowed a mother and her minor daughter to approach the Customs authorities for the return of gold jewellery detained at Trichy Airport.The Court directed them to submit an application before the Customs authorities seeking return of the jewellery.Justice C. Saravanan passed the order while disposing of petitions filed by the mother and daughter challenging the detention of gold jewellery weighing 22.20 grams and 30.50 grams, valued at ₹2.89...

Failure To Furnish Bank Details For GST Registration Is Curable Lapse: Calcutta High Court

The Calcutta High Court has observed that failure to furnish bank details, though a violation of Rule 10A of the Central Goods and Services Tax Rules, can be cured by producing the correct bank details and supporting documents to establish the taxpayer's bona fides.Justice Smita Das De made the observation while considering a plea against cancellation of GST registration for non-submission of bank details. The court noted that cancellation of GST registration has severe civil consequences and...

Karnataka High Court Quashes Black Money Act Assessment Against Moroccan Woman For Wrong Assessment Year

The Karnataka High Court has quashed an assessment order against a Moroccan woman under the Black Money Act after holding that the Income Tax Department had assessed her foreign assets in the wrong assessment year. The Court held that since she had acquired the assets before the Black Money Act came into force and had not made a declaration under Section 59, Section 72(c) deemed the assets to have been acquired in the year in which the first notice under Section 10 was issued. As that notice...

Delhi High Court Modifies Google, Meta Takedown Directions In Aniruddha Bapu Personality Rights Case

The Delhi High Court has modified its earlier directions to Google, Meta, and X for removing infringing content relating to spiritual leader Dr. Aniruddha Dhairyadhar Joshi, limiting mandatory takedowns of newly identified content to material that is “identical” to the content already covered by its February 24 order. For content that is merely "similar," the platforms are required to remove it only if it violates their respective content policies.The court had earlier directed removal of both...

Delhi High Court Restrains 70 Businesses From Using Agarwal Packers & Movers Trademark

The Delhi High Court has restrained 70 defendants from using the “AGARWAL PACKERS & MOVERS” trademark or deceptively or confusingly similar marks, including through Google Search and Google Business Profile listings, after Agarwal Packers and Movers Ltd alleged that third parties were using its name and identity in business listings.Justice Purushaindra Kumar Kaurav found a prima facie case that such listings could confuse people looking for packing, moving or relocation services. The court...

Delhi HC Temporarily Restrains Melody Healthcare From Selling Ruxolitinib Products In Incyte Patent Case

The Delhi High Court has temporarily restrained Melody Healthcare Private Limited from using, manufacturing, stockpiling, importing, selling, offering for sale or supply, or exporting pharmaceutical drug products containing Ruxolitinib.The restraint applies where such conduct amounts to infringement of Incyte Holdings Corporation's patent. Justice Vikas Mahajan held that the plaintiffs had made out a prima facie case for an ex parte ad interim injunction. He observed, “The balance of...

Contractual Limits On Termination Liability Cannot Be Ignored: Delhi HC Upholds Setting Aside ₹911 Cr Arbitral Award

The Delhi High Court recently observed that contractual words restricting termination liability must be given effect, holding that parties to a long-term public infrastructure concession could not have inserted such limitations without intending them to operate as a cap.A Division Bench comprising Justice Anil Kshetarpal and Justice Shail Jain made the observation while upholding the setting aside of an arbitral award granting ₹911.13 crore to Kurukshetra Expressway Private Limited as...

Income-Tax Objection Filed Next Working Day After Sunday Deadline Valid: Calcutta High Court

The Calcutta High Court on 24 September held that a taxpayer's objection against a draft income-tax assessment cannot be rejected as time-barred when the 30-day deadline falls on a Sunday and the objection is filed on the next working day. Justice Smita Das De was dealing with a plea by GFK Mode Private Limited, whose objection before the Dispute Resolution Panel (DRP) was rejected as time-barred. The last date was 15 March 2026, which was a Sunday, and the company filed its objection on 16...

Delhi High Court To Hear Vivek Oberoi, Janhvi Kapoor, Aaradhya Bachchan Personality Rights Suits Together

The Delhi High Court has decided to hear the personality rights suits filed by actors Vivek Oberoi, Janhvi Kapoor and Aaradhya Bachchan together, as they raise recurring questions on the scope and limits of personality rights. Justice Anup Jairam Bhambhani said he would first hear these three matters as a batch and use the legal principles emerging from them to deal with the other pending personality rights suits separately. The court is dealing with a growing number of such suits filed by...

Gujarat High Court Quashes FIR Over Cable Operators, Says Spillover Beyond Area Is Regulatory Dispute

The Gujarat High Court on 24 September quashed an FIR against cable operators accused of transmitting Zee and Turner pay channels beyond their licensed area, holding that the dispute concerned regulatory and commercial conditions rather than criminal copyright infringement. Justice P. M. Raval held that transmitting cable signals across regulatory boundaries created under administrative and telecom regulations did not, by itself, constitute a criminal offence under the Copyright Act, 1957. The...

Arbitration Clause In Articles Of Association Operates Independently Of Companies Act: Calcutta High Court

On Monday, 28 September, the Calcutta High Court held that an arbitration clause contained in a company's Articles of Association operates as an independent agreement and does not make disputes covered by the clause subject exclusively to the jurisdiction of the National Company Law Tribunal (NCLT). A Division Bench comprising Justices Sabyasachi Bhattacharyya and Sandip Kumar De made the observation while allowing an appeal filed by Ambica Beri against the District Judge's refusal to grant...