Second Arbitral Reference Maintainable When Award Is Set Aside Without Adjudication On Merits: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that a second reference to arbitration is maintainable where an arbitral award has been set aside under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") without any adjudication on merits of the claims, leaving the underlying disputes unresolved. Justice Sanjay Dhar said while allowing the...

Bar U/S 42 Of Arbitration Act Not Attracted Where Seat Is Chosen Before First Application Is Filed: Calcutta High Court

The Calcutta High Court has held that where parties have already chosen a seat of arbitration before the first application is filed, the courts exercising jurisdiction over the seat alone will have jurisdiction over all subsequent applications, including those under sections 34 and 36 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") notwithstanding that earlier...

Arbitral Tribunal Not Declared As “Court”, False Evidence Before Arbitrator Does Not Attract S.195 CrPC: J&K&L High Court

Clarifying the scope of criminal law in arbitral proceedings, the High Court of Jammu & Kashmir and Ladakh has held that the bar contained in Section 195 of the Code of Criminal Procedure does not apply to allegations of false evidence given before an Arbitral Tribunal, as an arbitrator is not a “court” within the meaning of that provision.“… the term “Court” has been defined...

ITAT Mumbai Deletes ₹50 Lakh Section 68 Addition In Absence Of Incriminating Material Found During Search

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the appeal filed by M/s JS Infrastructure, deleting an addition of ₹50 lakh made under Section 68 of the Income Tax Act in proceedings initiated under Section 153C. A Bench comprising Judicial Member Kavitha Rajagopal and Accountant Member Omkareshwar Chidara held that no addition could be sustained in a...

Escrow Agreement Executed In Furtherance Of Share Transfer Agreement With Arbitration Clause Renders Disputes Arbitrable: Calcutta HC

The Calcutta High Court has held that where an escrow agreement is intrinsically linked to or executed in furtherance of a share transfer agreement containing an arbitration clause, disputes arising out of such escrow arrangement are also arbitrable, even if the escrow agreement does not independently contain any arbitration clause. A Division Bench comprising Justice Debangsu Basak...

Re-Look Into Composition, Usage, Product Patent, Similarity Of Sun Pharma's Muscle Relaxants For DTA Sales Entitlement: CESTAT Ahmedabad

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), in a matter involving similarity of Muscle Relaxant sold domestically vis-à-vis exported by a Pharma major and benefit concessional duty thereof, has remanded back to the Adjudicating Authority for fresh consideration. Sun Pharmaceuticals Industries Limited, cleared/sold multiple products...

Delhi High Court Disposes Meta's Execution Plea, Notes Compliance In “FACEBAKE” Trademark Case

The Delhi High Court has disposed of an execution petition filed by Meta Platforms Inc. (formerly Facebook), after finding that the operators of the “FACEBAKE” and “FACECAKE” brands have substantially complied with an earlier injunction restraining use of marks deceptively similar to Meta's “FACEBOOK” trademark.Justice Manmeet Pritam Singh Arora passed the order on December 24,...

Forcible Eviction Disputes Not Arbitrable Despite Existence Of Arbitration Clause In Lease Agreement: Kerala High Court

The Kerala High Court has held that disputes relating to eviction of a tenant are not arbitrable even where the lease agreement contains an arbitration clause and that the jurisdiction of the Civil Court cannot be ousted by such non-arbitrable reliefs. Justice P. Krishna Kumar observed while allowing an Original Petition filed by a retired Bharat Sanchar Nigam Ltd (“BSNL”)...

IBC Jurisdiction Depends On Debtor's Registered Office, Not Bank Branch That Issued Notices: NCLT Kochi

The National Company Law Tribunal (NCLT) at Kochi recently held that insolvency proceedings can be initiated only before the bench having jurisdiction over the place where the corporate debtor's registered office is located, and not based on the bank branch that issued demand or recovery notices. A coram comprising Judicial Member Vinay Goel said this while dealing with a...

Entity Recognised As Charitable Under Income Tax Act With S.12A Registration Cannot Be Treated Otherwise Under FCRA: Madras High Court

The Madurai Bench of the Madras High Court has held that a trust already recognised as a charitable organisation under the Income Tax Act cannot be ignored as such while considering its application under the Foreign Contribution (Regulation) Act, 2010 (FCRA). A Single Judge Bench of Justice G.R. Swaminathan was dealing with a writ petition filed by Arsha Vidya Parampara Trust...

Punjab & Haryana High Court Bars 'Negative Blocking' Of ITC Beyond Available Credit Under Rule 86A CGST Rules

The High Court of Punjab and Haryana has held that tax authorities cannot block a taxpayer's Electronic Credit Ledger (ECL) beyond the Input Tax Credit (ITC) actually available at the time of action, and that creating a negative ITC balance under Rule 86A of the CGST Rules, 2017 is without jurisdiction. A Division Bench of Justice Lisa Gill and Justice Parmod Goyal was hearing a...

Delhi High Court Bars Biodeal Pharma From Using “PEPFIX-DSR” and “MINOZIL”, Protects Sun Pharma Marks

The Delhi High Court has permanently restrained Biodeal Pharmaceuticals Pvt. Ltd. from using the marks “PEPFIX-DSR” and “MINOZIL” for its pharmaceutical products over similarity with Sun Pharmaceutical Industries Ltd.'s registered trademarks “PEPFIZ” and “MINOZ.”A Single bench of Justice Tejas Karia passed the order on December 16, 2025 Sun Pharma's plea seeking summary...