Performance Incentives Earned By Advertising Agency From Media Firms Not Taxable: Delhi High Court

The Delhi High Court has made it clear that the incentives received by an advertising agency from media firms for achieving benchmark targets is not susceptible to levy of service tax.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“An advertising agency primarily books slots on electronic media and books space in the print media on behalf of its clients. The...

Central Institute Of Medicinal & Aromatic Plants, Lucknow Not 'Industry' Under Industrial Disputes Act: Allahabad High Court

The Allahabad High Court has held that Central Institute of Medicinal & Aromatic Plants, Lucknow, a constituent/ Institute of Council of Scientific and Industrial Research, New Delhi is not an industry under 2(j) of Industrial Disputes Act, 1947.Definition of 'Industry' under the Act of 1947 reads as"2(j) "industry" means any business, trade undertaking, manufacturer or calling of...

IBC Resolution Doesn't Extinguish Statutory Claims Left Open By NCLT: Calcutta High Court

The Calcutta High Court has clarified that approval of a resolution plan under insolvency law does not wipe out claims that were specifically excluded and left open by the tribunal at the time of approval.A Division Bench of Justices Madhuresh Prasad and Supratim Bhattacharya, in an order dated December 8, 2025, dismissed an appeal filed by S.S. Natural Resources Pvt Ltd and upheld a demand...

Bombay High Court Rejects Mumbai Metro's Arbitration Request Application, Rules Settlement Agreement Supersedes Original Contract

The Bombay High Court recently rejected the Mumbai Metro One Private Limited's (MMOPL) request to have its dispute with Hindustan Construction Company (HCC) resolved by way of arbitration. The Court deciding that the arbitration clause in the original contract no longer applies to new issues emerging from the settlement, ruled that once a "full and final" settlement agreement is executed,...

Allahabad High Court Passes Split Verdict On Single Judge's Stay Of Arbitrator's Orders In Cooperative Society Election Dispute

A division bench of the Lucknow Bench of the Allahabad High Court delivered a split verdict against challenge to an order of the Single Judge whereby it had stayed the order of the Sub-Divisional Magistrate, who was acting as an arbitrator, by which election result of the Bahujan Nirbal Varg Sahkari Grih Nirman Samiti Ltd. (Petitioner) under the Uttar Pradesh Cooperative Societies Act 1965...

Can Arbitral Award Convert Operational Debt Into Financial Debt? NCLT Delhi Refers Issue To Tribunal President

The National Company Law Tribunal (NCLT) at Delhi, has referred to its President whether an arbitral award based on a supply contract can be treated as financial debt for initiating insolvency under the Insolvency and Bankruptcy Code. It has also sought clarity on whether a single insolvency petition under section 7 is maintainable when a creditor's claim involves both operational dues...

Res Judicata Not Attracted Where Issue Was Not Framed In Earlier Proceedings: Bombay High Court Partially Modifies Arbitral Award

The Bombay High Court has held that res judicata does not apply where the issue in earlier proceedings was neither framed nor directly adjudicated and that the court exercising jurisdiction under section 34 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) can modify an award by reducing the rate of interest where bad part of an award is severable from the good...

Not Purely Religious Or Voluntary: J&K&L High Court Holds Dharmarth Trust As 'Industry' Under Industrial Disputes Act

The High Court of Jammu & Kashmir and Ladakh has held that the J&K Dharmarth Trust, by virtue of the systemic, organised and commercial nature of its activities, answers the statutory definition of an “industry” under the Industrial Disputes Act, 1947.Justice M A Chowdhary ruled that the Trust's operations cannot be characterised as purely religious or spiritual carried out in...

Calcutta HC Declines To Interfere With Arbitral Awards In Iron Ore Supply Dispute; Says No Grounds Made Out U/S 34/37 A&C Act

Reaffirming the limited scope of judicial review under the Arbitration and Conciliation Act, the Calcutta High Court has dismissed two connected appeals under Section 37 filed by Orissa Minerals Development Company Ltd. (OMDC), upholding arbitral awards directing payment for excess procurement costs and loss of profits arising from stoppage of iron ore supplies to Jai Balaji Industries.A...

Failure To Frame Specific Issue On Limitation Not Fatal; Courts Can Examine Limitation Suo Motu: J&K&L High Court

The Jammu and Kashmir and Ladakh High Court has held that the question of limitation can be subsumed within the broader issues arising from the pleadings, and failure to frame a specific issue on limitation is not fatal, so long as no prejudice is caused to the parties.Justice Wasim Sadiq Nargal, while dismissing a writ petition challenging dismissal of a revision petition on the ground of...

Delhi High Court Dismisses Westend Green Farms Society's Trademark Case Against Neighbouring Farmhouses

The Delhi High Court recently dismissed trademark and passing-off suits against neighbouring farmhouse owners filed by Westend Green Farms Society, which manages a gated farmhouse colony in south Delhi. The court held that merely displaying the name “WESTEND GREENS” on residential signboards did not amount to trademark infringement, as the use was not shown to be in the course of...

Civil Court Can Order Police Assistance To Enforce Injunction Orders U/S 151 CPC: Orissa High Court

The Orissa High Court has held that even though the Code of Civil Procedure (CPC) does not contain a specific provision enabling police assistance for enforcing and implementing an order of injunction, still a Civil Court can invoke the inherent power vested in it under Section 151 to order police assistance, if other express provisions are found inadequate to give effect to an...