Delhi High Court Defers Hearing In Apple's Plea Against Global-Turnover Penalty Rule To January 27

The Delhi High Court on Tuesday listed to January 27, 2026, a plea filed by Apple INC challenging the amendment to the Competition Act, 2002, allowing the Competition Commission of India (CCI) to impose penalties based on a company's global turnover.The impugned provision empowers the CCI to impose fines of up to 10% of the average turnover of the preceding three financial years on...

Income Tax Act | Upkeep & Maintenance Expenses For Rubber Replantation Are Revenue Expenditure, Deductible U/S 37: Kerala High Court

The Kerala High Court held that expenditure incurred on the upkeep and maintenance of rubber trees, including expenses relating to replantation and replacement, is revenue in nature and therefore allowable as a deduction under Section 37 of the Income Tax Act, 1961. Section 37 of the Income Tax Act, 1961, provides that expenses incurred by businesses for raising loans are eligible...

Right To Health Is Fundamental Right Even Post-Retirement: AP High Court Grants Medical Reimbursement To Ex-Revenue Officer

The Andhra Pradesh High Court, while reiterating that right to health is integral to the right to life under Article 21, has granted relief to a retired Revenue Officer whose proposal for reimbursement of medical expenses incurred towards the treatment of his deceased wife was returned by the Secretary to Government of Andhra Pradesh (Respondent 1).Respondent 1 had returned the proposal...

Delhi High Court Upholds GST Adjudication Despite SCN Being Signed By One Officer & Reflected On Portal Under Another Officer's Name

The Delhi High Court has upheld the adjudication process in a matter involving validity of a Show Cause Notice which was signed by an Officer, but portal reflected the same under the name of another Officer. A Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain relegated the Petitioner to avail remedy of appeal against order passed by the Joint Commissioner,...

Karnataka High Court Directs ED To Disclose Number Of Complaints, Amounts Against WinZO Amid Challenge To ₹505 Crore Account Freeze

The Karnataka High Court on Tuesday directed the Enforcement Directorate (ED) to, by Thursday, place on record the total number of complaints filed against online gaming company Winzo Pvt Ltd and also to provide the total amounts involved in those complaints.The direction followed after the company contended that the freezing of its bank accounts was wholly disproportionate to the...

Delhi High Court Directs To Re-Assess Bills Of Entry, Allows Infra Cess Exemption On E-Golf Carts Owing To Technical Glitch

The Delhi High Court in a matter where importer could not avail Infrastructure Cess exemption due to technical glitch, has directed the Customs Department to re-assess and refund the excess Infrastructure Cess of ₹55,876.29 paid by the Petitioner on imported electrically operated golf carts. A Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain, observed that...

Karnataka High Court Permits Doctor To Donate One Of Her Kidney's As Altruistic Donor Without Compensation

The Karnataka High Court has permitted a doctor to donate one of her kidneys to a deserving person as an “altruistic donor” without seeking any compensation of any nature.The 58-year-old doctor had approached the court after her application to the Chairperson of the Hospital Based Authorization Committee, seeking permission for the donation, was rejected. The doctor submitted that she is...

Illegal Construction | Once Undertaking Given To Demolish, Offending Party Cannot Expect Authority To Seek Compounding: Allahabad High Court

The Allahabad High Court has observed that once an undertaking has been given for taking down illegal construction, the offending party cannot expect the Development Authority to approach it for compounding of the map.While dealing with a case regarding illegal and unsanctioned construction in New Katra, Prayagraj, the bench of Justice Saral Srivastava and Justice Sudhanshu Chauhan...

Delhi High Court Imposes ₹20 Lakh Costs On Instant Bollywood Founder In Trademark Dispute

The Delhi High Court has imposed costs of Rs 20 lakh on Instant Bollywood founder Mandeep Singh for suppressing material facts about his knowledge of four trademark registrations first secured in Shabir Momin's name and subsequently assigned to Times Internet, while ordering status quo on the assignment. The court held that Singh failed to disclose key documents showing that he was aware...

S.143A NI Act Orders Not Interlocutory In Nature, Amenable To Revision Before Session's Court: J&K&L High Court

Reinforcing the procedural safeguards available to both complainants and accused in cheque dishonour cases, the Jammu & Kashmir and Ladakh High Court has held that an order passed by a Magistrate on an application under Section 143A of the Negotiable Instruments Act, 1881 is not an interlocutory order but an intermediate order, and therefore amenable to revision before the Sessions...

Pension | Employees Of Different Institutions Cannot Claim Parity In Service Merely Because Both Are Funded From Same Source: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that employees of two different institutions cannot claim parity in service conditions merely because both are funded from the same source.Justice Sanjay Dhar made this observation while dismissing a batch of writ petitions filed by serving and retired employees of J&K Sainik School who had sought extension of pensionary benefits on...

APVAT Act | Mere Passing Of Refund Order Within 90 Days Without Actual Disbursement Does Not Save State From Interest Liability: AP High Court

The Andhra Pradesh High Court has observed that mere passing of an order for refund within the statutory period of 90 days, without actual disbursement of the amount within the said period, does not suffice to avoid liability to pay interest as prescribed under the Andhra Pradesh Value Added Tax (APVAT) Act, 2005 and the A.P. VAT Rules, 2005, as the law mandates that refund must actually...