In Income Tax Department v. Vikas Chaudhary & Ors., 2026:DHC:6605-DB, a Division Bench of the Delhi High Court set aside the judgment of the learned Single Judge which had quashed a Look Out Circular (“LOC”) issued against Vikas Chaudhary at the instance of the Income Tax Department. The Division Bench held that although judicial review […]
In Prabhakar Yeshwant Masram & Anr. v. Sou Tula Namdeorao Jaipurkar & Anr., 2026 INSC 724, the Supreme Court clarified the threshold for initiating proceedings under Section 340 of the Code of Criminal Procedure, 1973 (“CrPC”) for alleged false statements made in judicial proceedings. The Court held that a mere finding that a party has […]
In Puja Hari v. State of West Bengal & Anr., 2026:CHC-AS:897 and Piyush Sharma v. State of West Bengal & Anr., CRR 4389 of 2025, the Calcutta High Court delivered two significant judgments explaining the scope and safeguards governing attachment of property under Section 107 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (“BNSS”). While recognising […]
In Directorate of Enforcement v. Joy of India & Ors., Writ Petition No. 698 of 2018, the Karnataka High Court reaffirmed the statutory test for determining whether a person qualifies as a “person resident in India” under Section 2(v) of the Foreign Exchange Management Act, 1999 (“FEMA”). Upholding the order of the Appellate Tribunal, the […]
In M/s PPK Newsclick Studio Pvt. Ltd. v. State (NCT of Delhi) & Ors., 2026:DHC:5098 the Delhi High Court delivered an important judgment reaffirming that criminal law and investigative powers cannot be invoked to convert commercial, regulatory, or business decisions into allegations of cheating, conspiracy, or money laundering in the absence of foundational criminal ingredients. […]
In NEC Corporation v. Controller of Patents & Designs, 2026:CHC-OS:69, the Calcutta High Court delivered a landmark judgment clarifying that Graphical User Interfaces (“GUIs”) are not per se excluded from protection under the Designs Act, 2000. Setting aside a batch of orders passed by the Controller of Patents & Designs rejecting GUI design applications, the […]
