Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final Assessment

The Gujarat High Court recently granted relief to a company which had inadvertently filed its objections to a proposed transfer pricing adjustment for Assessment Year 2022-23 before the jurisdictional assessing officer instead of filing it before the faceless authority.The petitioner had sought quashing of final Assessment Order dated 02.05.2025 passed under Section 143(3) read with Section...

Employment Agreement Is Valid Proof of Right: Delhi High Court Sets Aside Patent Rejection After Inventor's Death

The Delhi High Court has set aside a Patent Office order that refused a patent application filed by Nippon Steel Corporation for a “high-strength steel sheet and its manufacturing method.” The court held that the Patent Office wrongly rejected the application on the ground that Nippon Steel had failed to establish “proof of right.” It also found fault with the Patent Office's view...

Not Chargesheeted Or Summoned In Predicate Case, Woman Accused Gets Bail Under PMLA: Delhi High Court

The Delhi High Court has granted bail to a woman accused under the Prevention of Money Laundering Act, 2002 (PMLA), noting that she was neither chargesheeted by the police nor summoned by the Magistrate in the predicate offence.Justice Swarana Kanta Sharma observed,“the record reflects that the applicant was not found culpable at the stage of police investigation, nor was any prima facie...

Absence Of Written Tenancy Agreement Or Not Furnishing Particulars Of Tenancy Don't Bar Rent Authority Jurisdiction: Allahabad High Court

The Allahabad High Court has held that under the Uttar Pradesh Regulation of Urban Premises Tenancy Act, 2021, the rent authority has the jurisdiction to entertain landlord's application for eviction of tenant where no tenancy agreement has been executed and the landlord has also failed to furnish the particulars of tenancy.Referring to various provisions of the Uttar Pradesh Regulation of...

Flood Control Measures Can't Ignore Ecological Impact: Kerala High Court On Thottappally Spillway Sand Removal

The Kerala High Court has recently directed the State Government to constitute a multi-departmental committee to regulate and monitor sand and soil removal at the Thottappally Spillway in Alappuzha, stressing that flood-control measures cannot be carried out at the cost of ecological destruction, particularly in sensitive coastal zones and turtle nesting habitats.A Division Bench comprising...

KAAPA | Minimal Delay In Passing Externment Order Not Fatal When Procedural Safeguards Followed: Kerala High Court

The Kerala High Court has held that a reasonable delay in initiating proceedings under Section 15(1)(a) of the Kerala Anti-Social Activities (Prevention) Act, 2007 (KAAPA) does not snap the statutory “live link” required for externment. A Division Bench comprising Dr. Justice A K Jayasankaran Nambiar and Justice Jobin Sebastian made the observation while dismissing a writ petition...

Patna High Court Annual Digest 2025

Citation 2025 LiveLaw (Pat) 1 to 2025 LiveLaw (Pat) 104Termination Of Services Of Anganwadi Supervisor Without Following Procedure, Patna HC RevokesCase Title: Kiran Devi vs The State of Bihar and OrsCitation: 2025 LiveLaw (Pat) 1A single judge bench of the Patna High Court comprising of Justice Bibek Chaudhuri held that termination of Anganwadi Supervisor from the service without following...

Income Tax Act | Long Term Capital Gains Exemption Available Even If Residential House Was Demolished Before Sale: Madras High Court

The Madras High Court held that the Long-Term Capital Gains exemption under Section 54 of the Income Tax Act cannot be denied merely because the residential house was demolished before its sale. The bench stated that since the sale took place later and the assessee reinvested the capital gains in another house within the prescribed time, the exemption is allowable. Section 54 of...

Indore Water Contamination: MP High Court Directs Municipal Corporation To Ensure Pure Water Supply, State To Provide Treatment To Affected

The Madhya Pradesh High Court on Wednesday (December 31) directed the Indore Municipal Corporation to ensure the supply of clean drinking water to the residents of Bhagirathpura locality in Indore city. These observations were passed by the division bench of Justice Rajesh Kumar Gupta and Justice BP Sharma in a petition highlighting the serious public health emergency related to the supply...

Kerala High Court Asks Centre To Decide Whether SNDP Yogam Is Governed By Companies Act Or Kerala NTC Act

The Kerala High Court, in a recent decision, directed the Union government to comply with a 2009 Delhi High Court order and decide if the Sree Narayana Dharma Paripalana Yogam (SNDP Yogam) is governed by the Companies Act or the Kerala Non-Trading Companies Act.The Division Bench comprising Justice Devan Ramachandran and Justice M.B. Snehalatha set aside the Single bench judgment, which had...

GST Demand Stayed As Audit Report Issued By Unauthorised Officer: Orissa High Court Finds Prima Facie Jurisdictional Defect

The Orissa High Court has stayed further proceedings arising from a Goods and Services Tax (GST) demand-cum-show cause notice issued under Section 73 of the Central Goods and Services Tax Act, 2017, after finding a prima facie jurisdictional defect in the audit process that formed the basis of the demand. The interim order was passed in a writ petition which challenged an audit notice...

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...