Bombay High Court Annual Tax Digest: 2025

Direct TaxNotice Issued To Non-Existing Entity Post-Merger Is Substantive Illegality, Dept Cannot Cite Technical Glitch: Bombay High CourtCase Title: City Corporation Limited v. Assistant Commissioner of Income Tax CircleCase Number: WRIT PETITION NO. 6076 OF 2023The Bombay High Court stated that notice issued to a non-existing entity post-merger is a substantive illegality and not...

Sexual Exploitation Of Women On False Marriage Promise A Growing Tendency, Must Be Nipped In Bud: Allahabad High Court

The Allahabad High Court recently observed that the tendency of sexually exploiting women on the false promise of marriage and finally refusing to marry her is growing in society, which must be nipped in the bud. The observation was made by a Bench of Justice Nalin Kumar Srivastava, who rejected the anticipatory bail application of an accused booked under various provisions of Bharatiya...

RERA Relief Does Not Bar Arbitration Protection: Delhi High Court Sets Aside Commercial Court's Order

The Delhi High Court has recently ruled that homebuyers and investors are not barred from seeking interim relief under Section 9 of the Arbitration and Conciliation Act of 1996, solely on the ground that they had already previously approached the Real Estate Regulatory Authority (RERA). A Division Bench of Justice Prathiba M. Singh and Justice Shail Jain on 24th December, 2025 noting...

Employers Can Withhold Gratuity For Loss Caused By Employee; Disciplinary Rules To Prevail Over Gratuity Act: Calcutta High Court

A Division Bench of the Calcutta High Court comprising Justice Lanusungkum Jamir and Justice Rai Chattopadhyay held that the Payment of Gratuity Act, 1972 does not override disciplinary rules allowing withholding or forfeiture of gratuity for pecuniary loss caused by employee negligence. Background Facts The respondent was a Presidential appointee to the Board of Directors of the...

Delhi High Court Direct Tax: Annual Digest 2025

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High CourtCase title: Sumit Bharana v. UoICase no.: W.P.(C) 16701/2024The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961.A division bench...

Privacy Of Juvenile In Conflict With Law Overrides Victim's Request For Copy Of Acquittal Order: Delhi High Court

The Delhi High Court has held that a victim has no right to seek certified copy of an order passed by the Juvenile Justice Board acquitting the accused, since no appeal lies from such orders.The Juvenile Justice (Care and Protection of Children) Act expressly bars appeal against an order of acquittal passed by the Juvenile Justice Board.Justice Swarana Kanta Sharma observed,“where no right...

Employee Deemed To Have Switched From CPF To More Beneficial GPF-Cum-Pension If No Option Is Exercised By Cut-Off Date: Jharkhand HC

A Division Bench of the Jharkhand High Court comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar held that beneficial pension scheme conversion is permissible even without an express option. An employee appointed prior to 01.01.1986 is deemed to have switched from the CPF scheme to the more beneficial GPF-cum-Pension Scheme if no positive option to continue...

Magistrate Order U/S 156 (3) CrPC For FIR Registration Not Open To Revision At Instance Of Prospective Accused :Allahabad High Court

The Allahabad High Court recently observed that a prospective accused has no locus to challenge an order passed by a Magistrate under Section 156(3) CrPC directing the police to register an FIR and investigate, by way of a revision petition. A Bench of Justice Chawan Prakash thus dismissed a criminal revision petition, noting that an order passed under Section 156 (3) CrPC is...

Children Of Private-Sector Employees Studying Outside State Can Be Excluded From State Quota: HP High Court

The Himachal Pradesh High Court dismissed a batch of writ petitions filed by Bonafide Himachali students who were denied eligibility for MBBS/BDS admissions under the State Quota.The Court held that even though the petitioners were Himachali and had qualified NEET they were not eligible for state quota as they had completed part of their schooling outside Himachal Pradesh due to their...

Following High Court Directions, UP Police To Email Instructions To Govt Advocates In Criminal Cases; 'Pairokar' System To End

The Director General of Police (DGP), Uttar Pradesh, has issued a mandatory circular directing all district police chiefs to send instructions in bail and other criminal matters via electronic mode to the Government Advocates in the Allahabad High Court. This move is in strict compliance with the High Court's directions issued on December 9. A bench of Justice Arun Kumar Singh...

Karnataka High Court Monthly Digest: November 2025

Citation No: 2025 LiveLaw (Kar) 370 to 2025 LiveLaw (Kar) 409Nominal Index: Saroja Kondai AND Managing Director & Others. 2025 LiveLaw (Kar) 370DEENANATH AND CHANDRAHAS & Others. 2025 LiveLaw (Kar) 371THE LEGAL ATTORNEYS AND BARRISTERS LAW FIRM AND Union of India & Others. 2025 LiveLaw (Kar) 372KARNATAKA PRADESH HOTEL & RESTAURANTS ASSOCIATION & ANR AND Union of India...

Customs | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To Importer

The Delhi High Court, in a matter involving claim of Customs Duty exemption on import of Enzyme linked Immuno Absorbent Assay (ELISA) Kits for antibiotic testing in food as 'diagnostic kits' will hear the plea by food safety importers in January 2026. Recently, a Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain were hearing an appeal by the importer...