Union Of India & Anr vs Best Laboratories Pvt Ltd

ik-56695217 Delhi High Court 19 December 2025 • 37 min read

Judges (2)

Anil Kshetarpal Delivered Harish Vaidyanathan Shankar Coram

Counsel (8)

Adit Garg Counsel Appellant Akhil Ranganathan Counsel Respondent Arnav Kumar Counsel Appellant Ashish Verma Counsel Respondent Kriti Counsel Respondent Nikhil Thakur Counsel Respondent Saksham Thareja Counsel Respondent Savi Garga Counsel Appellant

Parties (5)

AMK Pharmaceuticals Pvt. Ltd. Appellant Best Laboratories Pvt. Ltd. Respondent RHC Holding Private Limited Appellant Shimal Investment and Trading Co Appellant Union of India Appellant

Case Significance

Union Of India & Anr vs Best Laboratories Pvt Ltd is a Delhi High Court decision dated December 19, 2025 (citation: ik-56695217). Multiple Letters Patent Appeals were filed by the Union of India and connected parties challenging a Single Judge's decision in an income tax matter involving Best Laboratories Pvt. Ltd. and related entities. The Division Bench examined two specific issues that were pressed during oral arguments, finding them foreclosed by prior Supreme Court affirmation of the underlying legal position. All appeals were dismissed as devoid of merit. The bench comprised Justices Anil Kshetarpal and Harish Vaidyanathan Shankar. The judgment was delivered by Justice Anil Kshetarpal.

Summary

Multiple Letters Patent Appeals were filed by the Union of India and connected parties challenging a Single Judge's decision in an income tax matter involving Best Laboratories Pvt. Ltd. and related entities. The Division Bench examined two specific issues that were pressed during oral arguments, finding them foreclosed by prior Supreme Court affirmation of the underlying legal position. All appeals were dismissed as devoid of merit.

What was the outcome of Union Of India & Anr vs Best Laboratories Pvt Ltd?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-56695217)