Income Tax Act | No Addition U/S 153A Without Incriminating Material Found During Search: Bombay High Court

The Bombay High Court has held that no income addition can be made under Section 153A of the Income Tax Act, 1961 unless incriminating material is found during a search, even if the Revenue relies on information received from foreign authorities. A Division Bench of Justice G.S. Kulkarni and Justice Aarti Sathe dismissed an income tax appeal filed by the Revenue and upheld the order...

Delhi High Court Orders 'Mask' Movie Makers To Drop Disputed Kannada Song Or Deposit ₹30 Lakh Before OTT Release

The Delhi High Court on Tuesday directed Black Madras Films, the producers of the Tamil feature film "Mask", to either remove the Kannada song “Naguva Nayana” from the movie or deposit Rs 30 lakh with the court before releasing it on OTT platforms, satellite television, or any other online medium. The order was passed on December 9, 2025, by Justice Tejas Karia while hearing an...

Rajiv K Luthra Foundation And NLSIU Bangalore Jointly Organise 1st Edition Of Rajiv K Luthra Memorial Series

The Rajiv K. Luthra Foundation, in collaboration with the National Law School of India University (NLSIU), Bangalore, successfully hosted the first edition of the Rajiv K. Luthra Memorial Lecture, commemorating the visionary leadership and legacy of the late Mr. Rajiv K. Luthra.The event commenced with warm welcome remarks by Prof. Sudhir Krishnaswamy, Vice-Chancellor, NLSIU, who reflected on the enduring contributions of Mr. Luthra to the Indian legal fraternity. The inaugural lecture was...

'Police Didn't Register FIR': Father Tells Gujarat High Court In Plea For Independent Probe Into Minor Daughter's Alleged Rape

The father of a minor girl from Rajasthan who claimed that his daughter was raped, told the Gujarat High Court on Wednesday (December 10) that the police failed to register the FIR even when a cognizable offence was made out which was in complete violation of mandate in Lalita Kumari judgment. He further said that the delay in the case was caused because police remained inactive. On Monday...

Supreme Court Asks Union To Consider Framing National Policy On Common Utility Ducts For Telecom, Etc. In Highways

The Supreme Court recently called on the Union of India to explore the desirability of framing a National Policy on common utility ducts for all public utilities, such as telecom services, along highways and other roadways.A bench of CJI Surya Kant and Justice Joymalya Bagchi heard the matter and gave 4 weeks' time to the government to consider the desirability of framing such a policy.The...

Kerala High Court Orders Inspection Of One Tonne Kumkum Stock In Erumeli; Flags Widespread Sale Of Unlabelled Cosmetics

The Kerala High Court on Monday(8 December) directed a multi-departmental team to inspect and draw samples from a large stock of Kumkum stored at an establishment in Erumeli. The Court also observed that the widespread sale of unlabelled and unpackaged Kumkum to pilgrims, calling it a clear violation of statutory standards.The Division Bench comprising Justice Raja Vijayaraghavan V and Justice...

Customs Brokers Regulations | Broker Cannot Be Penalised Solely For Exporter's Misdeclaration: CESTAT Principal Bench

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside the revocation of a Customs Broker licence, holding that mis-declaration of goods by the exporter, by itself, does not establish violation of obligations under the Customs Broker Licensing Regulations (CBLR), 2018. A Bench comprising Justice Dilip Gupta (President) and P.V....

NAFED's 'Society Commission' Deductions From Rice Millers' Bills Contrary To Contract: Orissa High Court Upholds Refund Award

The Orissa High Court bench of Justice (Dr.) Sanjeeb K Panigrahi while dismissing an appeal under Section 37, Arbitration and Conciliation (“ACA”) observed that deductions from invoices made by NAFED under the head “society commission” were contrary to the contractual agreements entered with rice millers and the latter were entitled to reimbursement of such deducted amounts....

CGST Act | Gauhati High Court Reads Down S.16(2)(aa); Says ITC Can't Be Denied To Bona Fide Buyer For Supplier's Default

The Gauhati High Court has held that Input Tax Credit (ITC) cannot be denied to a bona fide purchaser merely because the supplier failed to upload invoice details in Form GSTR-1, and has read down Section 16(2)(aa) of the CGST Act and AGST Act to protect genuine taxpayers. A Division Bench comprising Chief Justice Ashutosh Kumar and Justice Arun Dev Choudhury disposed of a writ...

Costs Incurred For Scheme Of Compromise Or Arrangement Not Included In Liquidation Cost: NCLT Kolkata

The National Company Law Tribunal at Kolkata has clarified that expenses incurred by a Liquidator in exploring a compromise or arrangement for the corporate debtor cannot be treated as liquidation cost, and the same cannot be reimbursed to the liquidator. It reiterated the framework under the Liquidation Regulations makes a mandatory distinction between “liquidation cost”...

Send SMS/WhatsApp To Rowdy Sheeter When Appearance Is Needed For Enquiry, Don't Summon Orally: Karnataka High Court To Police

The Karnataka High Court has partly allowed a petition filed by rowdy sheeter Sunil Kumar alias Silent Sunil, who sought a direction to all officers of the Karnataka State Police Department to issue a notice to him whenever his appearance is needed for the purpose of enquiry or investigation.Justice R. Nataraj said, “So long as the petitioner does not involve in the commission of any...

SAT Upholds SEBI Order Against Linde India, Says All Related Party Deals Must Be Aggregated For Materiality

The Securities Appellate Tribunal (SAT) has upheld a July 2024 SEBI order directing Industrial gas supplier company Linde India Ltd to aggregate all related-party transactions (RPTs) with a single related party in a financial year to determine materiality and to undergo a valuation of business allocated under a joint venture agreement. A coram of Presiding Officer Justice PS Dinesh Kumar...