Delhi High Court Upholds Arbitral Award In Favour Of GAIL In Dispute With Man Industries Over Delay In Pipe Supply

The Delhi High Court has recently dismissed a petition challenging an arbitral award passed in favour of GAIL (India) Limited, reiterating that the scope of interference under Section 34 of the Arbitration and Conciliation Act is limited. The court said it cannot re-appreciate evidence or disturb an award merely because another interpretation of the contract is possible, so long as the arbitrator's view is a plausible one. Justice Amit Bansal observed that the arbitral tribunal had interpreted...

Bombay High Court Temporarily Restrains Legends League Cricket Operator From Using PPL Songs Without Licence

The Bombay High Court has granted urgent ad interim protection to Phonographic Performance Limited (PPL), restraining Absolute Legends Sports Private Limited, the owner and operator of Legends League Cricket (LLC), from publicly performing its copyrighted sound recordings during its cricket matches without obtaining a valid licence. Absolute Legends Sports conducts Legends League Cricket, a T20 tournament featuring retired international players, and the music licensing body moved the Court...

'Purported Award' Can Be Challenged Under Section 34 Of Arbitration Act: Calcutta High Court

The Calcutta High Court on Friday held that the scope of challenge under Section 34 of the Arbitration and Conciliation Act, 1996 extends beyond existing awards to include a “purported award” where the very existence of the award is in dispute. A Single Bench of Justice Sabyasachi Bhattacharyya set aside two alleged arbitral awards relied upon by Roadwings International Private Limited in its dispute with SREI Equipment Finance Limited, holding that only photocopies of the awards were produced...

Transfer Of Self-Generated Trademark Before April 2002 Not Taxable As Capital Gains: Gujarat High Court

The Gujarat High Court has held that money received from transferring a self-generated trademark before 2002 cannot be taxed as capital gains, as the law allowing such taxation came into force only later. The Court noted that Section 55(2) of the Income Tax Act was amended with effect from April 1, 2002, to allow taxation of transfers of trademarks by treating their cost of acquisition as nil, and the amendment cannot apply to earlier transactions.A Division Bench comprising Justice A.S....

Direct Tax Vivad Se Vishwas Act | Revival On Default Applies To Proceedings Initiated By Both Department And Assessee: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, failure to comply with the conditions of the scheme results in automatic revival of all proceedings withdrawn earlier, irrespective of whether they were initiated by the assessee or the Income Tax Department. A Division Bench of Chief Justice Arun Palli and Justice Rajnesh Oswal ruled that Section 4(6) of the act applies to “all proceedings and claims” without distinction, and therefore...

Arbitration Act | Karnataka High Court Upholds Refusal Of Interim Measures In Coorg Cineplex Lease Dispute With Landlord

The Karnataka High Court has recently upheld a Commercial Court order rejecting a plea for interim measures filed by Coorg Cineplex and its partners, holding that after the expiry of the lease, the landlord cannot be restrained from raising objections before the licensing authority regarding the renewal of a theatre licence. A Division Bench comprising Chief Justice Vibhu Bakhru and Justice C.M. Poonacha dismissed the appeal filed by the Cineplex, which had sought directions to the licensing...

Rebate Cannot Be Denied On Procedural Lapses If Export Duty Payments Are Undisputed: Gujarat High Court

The Gujarat High Court on 20 February, held that a rebate of central excise duty on exported goods cannot be denied merely due to procedural lapses, such as non-submission of original ARE-1 documents, when the fact of export and payment of duty is otherwise established through supporting records. A Division Bench of Justice A. S. Supehia and Justice Pranav Trivedi allowed the writ petition filed by Ashland India Private Limited, setting aside orders that had rejected the company's rebate claim...

Sun TV Moves Madras High Court Against Unauthorised Usage Of Its Songs From Coolie, Jailer Movies By CSK

Sun TV Network has approached the Madras High Court seeking to restrain Chennai Super Kings (CSK) from using its songs from the movies "Jailer," “Jailer 2," and “Coolie” for the team's promotional activities. Sun has also claimed damages to the tune of Rs 1 crore.When the matter came up before Justice Senthilkumar Ramamoorthy on Friday (13th March 2026), Senior Advocate J Ravindran, appearing for the network company, stated that the team had used songs that belonged to Sun for its promotional...

Taxpayer Must Be Heard Before 'Draconian' Step Of Provisional Attachment: Rajasthan High Court

The Rajasthan High Court on 6 March observed that the minimum requirement before invoking provisional attachment under Section 281B of the Income Tax Act, 1961, is to grant the taxpayer an opportunity of hearing to make the payment, or part of it, given the “draconian” nature of the provision. The Division Bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Sangeeta Sharma was hearing a petition by ARL Infratech Limited challenging an order of the Deputy Commissioner of Income Tax...

Madras High Court Grants Temporary Injunction to Prevent Unauthorized Broadcast Of “The Kerala Story 2”

The Madras High Court has granted an ad interim injunction in a case of apprehended infringement of the copyright of the cinematographic film titled “THE KERALA STORY 2”, restraining various Internet Service Providers (ISPs) and cable TV operators from unauthorized broadcasting. In a decision passed on March 2, 2026, Justice Senthilkumar Ramamoorthy stated that it is necessary to prevent unlawful broadcasts at the very threshold to avoid irreversible injury. However, the Court observed that...

CIT Cannot Reject Delay Condonation Plea On Grounds Beyond Scope of Application: Gujarat High Court

The Gujarat High Court on 9 March held that while deciding an application for condonation of delay under Section 119(2)(b) of the Income Tax Act, the Authority cannot examine issues beyond the scope of the delay condonation request. Section 119(2)(b) empowers the Central Board of Direct Taxes (CBDT) to authorise Income Tax authorities to admit delayed refund or loss carry-forward claims on showing “genuine hardship.” A Division Bench of Justice A. S. Supehia and Justice Pranav Trivedi held...

Condonation Of Delay In Filing Returns For Company Not Available To Directors: Kerala High Court

The Kerala High Court on Thursday held that condonation of delay in filing annual returns does not wipe out the statutory disqualification incurred by directors for failure to file returns for consecutive financial years. The court observed that the benefit of condonation available to the company cannot be extended to its directors. The court held that the office-bearers of the Aruvipuram Sree Narayana Dharma Paripalana Yogam, including V.K. Natesan, Dr. M.N. Soman, Thushar Vellappally and...