J&K&L High Court Dismisses Contractor's Arbitration Plea Against Railways After He Issued Unconditional No Claim Certificate

The Jammu & Kashmir& Ladkah High Court on 13 February 2026 held that once a contractor voluntarily executes a supplementary agreement rescinding the original contract and issues an unconditional “No Claim Certificate,” no arbitral dispute survives. A Bench of Justice Sanjeev Kumar dismissed the petition filed by H.P. Singh & Co. under Section 11(6) of the J&K Arbitration and Conciliation Act, 1997, seeking appointment of an independent arbitrator against the Union of India and...

Matching Solutions Not Taxable Under India–US DTAA: Delhi High Court Grants NIL TDS Relief To Refinitiv US

The Delhi High Court has recently set aside a 15% tax withholding certificate issued to Refinitiv US LLC, a financial market data company under Section 197 of the Income Tax Act, 1961.A Division Bench of Justices Dinesh Mehta and Vinod Kumar directed the tax authorities to issue a NIL TDS certificate in respect of income earned from its Matching Solutions services, holding that such income is not taxable in India under the India–US Double Taxation Avoidance Agreement (DTAA).The development comes...

Airline Operations Exempt Under India-UK DTAA: Delhi High Court Directs NIL TDS Certificate For British Airways

The Delhi High Court has set aside an order of the Income Tax Department issuing a 0.1% TDS certificate to British Airways under Section 197 of the Income Tax Act, 1961.A Division Bench of Justices Dinesh Mehta and Vinod Kumar directed the authorities to issue a NIL TDS certificate, holding that income from airline operations is exempt under the India–UK Double Taxation Avoidance Agreement (DTAA).The development comes in a petition moved by British Airways, a tax resident of the United Kingdom,...

Delhi High Court Temporarily Restrains 19 More Entities From Infringing JAQUAR Trademark

The Delhi High Court has recently extended an earlier ex-parte ad-interim injunction in favour of Jaquar And Company Private Limited after impleading 22 additional entities, restraining 19 of them from using the trademark “JAQUAR”.The Court restrained them from using the mark and directed banks to freeze accounts opened in a deceptively similar name. The relief was originally granted on November 3, 2025. At that stage, the Court recorded that Jaquar And Company Private Limited, the Indian...

Re-Export Option Lapses If Redemption Fine Paid After 120 Days: Gujarat High Court

The Gujarat High Court on 6 February, held that the 120-day timeline for payment of redemption fine under Section 125(3) of the Customs Act, 1962 is mandatory, and failure to pay within this period renders the re-export option void. A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi dismissed the writ petition filed by Goodwill Industries, while directing the refund of Rs. 12 lakh redemption fine and retaining the Rs. 8 lakh penalty imposed by the Adjudicating Authority. The...

GST Registration Cannot Be Cancelled Based On Investigative Dictation Alone: Gauhati High Court

The Gauhati High Court on 17 February, held that cancellation of GST registration cannot be sustained when it is based on vague allegations and issued at the behest of the investigating wing, without independent application of mind by the proper officer. A Bench of Justice Arun Dev Choudhury allowed a writ petition was filed by Ankit Choudhary, sole proprietor of Ankit Enterprises, challenging a show cause notice, the subsequent order cancelling his GST registration, and the order rejecting...

Punjab & Haryana High Court Bars Higher Bank Guarantee Demand For Delay In Releasing Seized Jewellery

The Punjab and Haryana High Court on 18 February, directed the Income Tax Department to immediately release jewellery seized from the Sanjeet Singh and other petitioners, holding that the department cannot demand a higher bank guarantee due to an increase in gold prices when the delay in release was solely attributable to administrative lapses of the authorities. A Division Bench of Justice Deepak Sibal and Justice Lapita Banerji allowed a writ petition which sought the release of jewellery...

Change Of Opinion Not Enough To Reopen Assessment: Calcutta High Court

The Calcutta High Court on 20 February held that revisional powers under Section 263 of the Income Tax Act, 1961 cannot be invoked merely because the Principal Commissioner holds a different opinion on the nature of income. A Division Bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar, dismissed an appeal filed by the Principal Commissioner of Income Tax, Kolkata, and upheld the order of the Income Tax Appellate Tribunal setting aside revisionary proceedings against Russel Credit...

Expiry Of Arbitrator's Mandate Due To Lapse Of Time Does Not End Arbitration: Delhi High Court

The Delhi High Court has observed that when an arbitrator's mandate expires due to lapse of time, it does not amount to termination of proceedings under Section 32, Arbitration and Conciliation Act. A Single-Judge Bench of Justice Harish Vaidyanathan Shankar additionally held that the expiry of mandate by lapse of time is curable and extended the arbitrator's mandate for a further period of six months from the date of the order for making the arbitral award. The Court noted: “...that both...

Delhi High Court Restrains Parth Law House, Others From Selling Counterfeit LexisNexis Law Textbooks

The Delhi High Court has recently granted a temporary injunction in favour of LexisNexis, restraining Parth Law House and others from printing, distributing, or selling counterfeit copies of its legal textbooks. A coram of Justice Jyoti Singh observed that the plaintiff had established a prima facie case and that interim protection was warranted pending further proceedings. “Having heard learned Senior Counsel for the Plaintiff and upon examination of the documents, I am of the view that...

Breaking | Bombay High Court Sets Aside Stay On Fraud Classification Proceedings Against Anil Ambani

The Bombay High Court on Monday allowed appeals filed by Bank of Baroda, Indian Overseas Bank and IDBI Bank, which had challenged a single judge's order staying fraud classification proceedings against Anil Ambani, the founder and chairman of the Reliance Group. The court set aside a single-judge's interim order that had recorded a prima facie finding of “serious defects” in the forensic audit relied upon by the banks.A Division Bench comprising Chief Justice Shree Chandrashekhar and Justice...

Supreme Court Dismisses BWL Plea, Upholds Delhi High Court Ruling That BSNL Has Satisfied 2000 Arbitral Award

The Supreme Court on Friday refused to interfere with a Delhi High Court ruling declaring that a 2000 arbitral award in favour of BWL Limited against Bharat Sanchar Nigam Limited stands satisfied, concluding the dispute between the parties over the computation of post-award interest. Dismissing a Special Leave Petition, a bench of Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe observed, “We are not inclined to interfere with the impugned judgment and order passed by the High...