Internal Dispute Among Directors Of Company Not 'Genuine Hardship' Preventing Timely Filing Of ITR: Delhi High Court

The Delhi High Court has held that internal disputes between the Directors of a company is not 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961, preventing timely filing of its Income Tax Return, particularly in absence of convincing evidence.A division bench of Justices V. Kameswar Rao and Madhu Jain observed,“The internal dispute among the Directors of the company is...

Bombay High Court Bars Singer Alok Kumar From Monetising Ten Rao & Sapru Songs, Orders Takedown Of Uploaded Tracks

The Bombay High Court has restrained singer-composer Alok Kumar from releasing, performing or monetising ten songs that Rao & Sapru Films Pvt. Ltd. says were created for the company under a series of agreements.The court also ordered Kumar to take down the songs he uploaded online and to hand over all master recordings and related material to the production house. In an order passed...

Revenue Cannot Adjudicate Decade-Old SCNs On NPV Sales Tax Retention: Bombay High Court

The Bombay High Court at Goa has set aside two show cause notices issued to a manufacturer seeking to levy central excise duty on the differential amount of sales tax/VAT retained by it under a Net Present Value (NPV) incentive scheme, holding that the Revenue cannot be permitted to adjudicate stale notices after an unexplained and inordinate delay. A Division Bench of Justice...

Kerala High Court Upholds Over ₹15 Lakh Motor Vehicle Tax Demand On Puducherry-Registered Car Found Used In Kerala

The Kerala High Court upheld the motor vehicle tax demand on a car registered in Puducherry after finding no evidence that it was actually used there. Justices A. Muhamed Mustaque and Harisankar V. Menon noted that the NIL returns do not reflect any business being carried out by the assessee from Puducherry. The bench opined that the onus shifts to the assessee to show that...

Andhra Pradesh High Court Refuses To Set Aside Piracy Conviction, Directs Cassette Shop Owner To Serve Sentence

The Andhra Pradesh High Court has refused to interfere with the conviction of a Proddatur shop owner for selling and possessing pirated audio cassettes, directing him to surrender before the trial court to undergo the remaining sentence. Justice Subhendu Samanta, in an order passed on December 3, 2025, upheld the findings of the trial court and the Sessions Court, which had found the man...

Calcutta High Court Upholds ₹29.96 Crore Arbitral Award Against Bihar State Power Generation Company, Refuses To Interfere In Barauni Power Plant Dispute

The Calcutta High Court, Commercial Division, dismissed a petition filed by the Managing Director, Bihar State Power Generation Co. Ltd. (BSPGCL) under section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award passed in favour of R S Constructions. Justice Gaurang Kanth, on 4th December, 2025, while upholding the finality of the arbitral award, ruled that...

Supreme Court Stays Kerala HC Order Summoning Byju's Resolution Professional In Contempt Case Over Sale Of Subsidiaries

The Supreme Court on Friday stayed the Kerala High Court's orders which had directed issuance of show-cause notices and directed Byju's Resolution Professional Shailendra Ajmera, GLAS Trust representative Sunil Thomas, and Ernst and Young Chairman Rajiv Memani to personally appear before the High Court in contempt proceedings over the sale of Byju's foreign subsidiaries Epic! Creations Inc....

S.62 CGST Act | Filing Pending Returns Automatically Withdraws Best-Judgment Assessment: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that a best judgment assessment passed under Section 62 of the Central Goods and Services Tax Act, 2017 stands deemed withdrawn once the registered dealer files the pending returns along with payment of tax and applicable late fee, even if such returns are filed beyond the initially prescribed period. A Division Bench comprising...

DDA Has No Obligation To Provide Infrastructure Before Full Payment On Plots Sold On 'As Is Where Is Basis: Delhi High Court

The Delhi High Court bench of Justice Jasmeet Singh observed that where DDA has sold plots to buyers on “as is where is basis”, the buyer cannot refuse to pay the balance sale consideration on the ground that DDA did not provide the requisite civic amenities. In such a situation, DDA has no obligation to provide the facilities as a pre-requisite to...

Delhi High Court Dismisses Revenue's Appeal In Avery Dennison Transfer Pricing Case, Upholds ITAT Order On Intra-Group Services

The Delhi High Court has dismissed the Income Tax Department's appeal against M/s Avery Dennison (India) Pvt. Ltd., reaffirming that no substantial question of law arises where the Transfer Pricing Officer's (TPO) conclusions are unsupported by cogent evidence and the issue stands settled in favour of the assessee in earlier years. A Division Bench comprising Justice V. Kameswar Rao...

Delhi High Court Summons Woodland's MD and Senior Manager In Trademark Infringement Suit

The Delhi High Court has summoned Woodland (Aero Club) Pvt. Ltd.'s Managing Director Harkirat Singh and Senior Manager Madan Kalra to personally appear and file affidavits explaining why key correspondence with rival manufacturer Speedways Tyre Treads was not disclosed in Woodland's trademark infringement suit. Justice Manmeet Pritam Singh Arora issued the direction on December 01, 2025...

GST Demand Cannot Exceed Amount Mentioned In Show Cause Notice: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that a tax demand under GST cannot exceed the amount mentioned in the show cause notice and that doing so violates basic principles of fairness. The Division Bench of Justice Sanjeev Kumar and Justice Sanjay Parihar set aside a GST demand raised against a goods transport agency (GTA), after finding that the final demand was...