Bombay High Court
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 one. Justice Sandeep V. Marne observed: “Mere reasons recorded in a previous round of litigation for deciding...
Bombay High Court Quashes ₹173.72 Cr Arbitral Award Against Thermax, Holds Arbitrator's Findings To Be Based On Lack Of Evidence
The Bombay High Court has recently set aside an arbitral award that mandated engineering giant Thermax Limited to pay ₹173 crore in favor of Rashtriya Chemicals & Fertilizers Ltd. (RCF). The award primarily directed payments towards the additional costs RCF incurred for power due to failure of gas turbine generators. Considering a challenge under Section 34 of the Arbitration and Conciliation Act, the Bench comprising of Justice R.I Chagla, determined that the findings of the arbitral...
Service Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows Credit
The Bombay High Court has upheld the Mumbai Tribunal's decision allowing Dish TV to retain CENVAT Credit on imported smart cards, which were used for testing and pairing with Set Top Boxes. A Division Bench comprising, Justice Vibha Kankanwadi and Justice Hiten S. Venegavkar dismissed the appeal filed by the Service Tax Department against order by the Mumbai, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that after verifying accounting records held in favour of Dish TV....
Bombay High Court Denies Interim Relief To Chinese Restaurant House of Mandarin In 'HOM' Trademark Dispute
The Bombay High Court has refused interim relief to a Mumbai Chinese cuisine restaurant, House of Mandarin, in a trademark infringement and passing off suit over the use of the mark “HOM.” By an order dated December 19, 2025, Justice Sharmila U Deshmukh held that no prima facie case was made out. The court said House of Mandarin failed to show that the acronym “HOM” had acquired independent goodwill or public recognition capable of causing consumer confusion. It observed, “To extend the...
Claimant Can Pursue Alternate Remedy For Severed Part Of Award Without Limitation Bar: Bombay High Court
The Bombay High Court has held that time spent in earlier arbitral proceedings can be excluded while computing limitation, even if only part of an arbitral award is set aside and fresh proceedings arise from a different agreement. A single bench of Justice Sandeep V Marne, in an order dated December 17, 2025, said Section 43(4) of the Arbitration and Conciliation Act allows exclusion of such time as long as the dispute formed part of the earlier arbitration. “When claimant in such a case...
Bombay High Court Bars Chandigarh Firm From Using Bunge India's 'LOTUS' Mark For Edible Oils
The Bombay High Court has permanently restrained Chandigarh-based Lotus Refinery Pvt. Ltd. and its associate entities from using the mark “LOTUS” or any deceptively similar mark for edible oils. The court held that that the adoption of an identical mark for identical goods amounted to trademark infringement and passing off of Bunge India Pvt. Ltd.'s long-standing registered trademark. In a judgment dated December 18, 2025, Justice Arif S Doctor held that Bunge India is the registered...
Income Tax Act | Bombay High Court Allows Treaty-Based Cap Of 10% On DDT For Foreign Shareholder; Sets Aside BFAR Ruling
The Bombay High Court (Goa Bench) has held that Dividend Distribution Tax (DDT) paid by an Indian subsidiary to its foreign shareholder must be restricted to the treaty rate of 10% under Article 11 of the India-UK India Double Taxation Avoidance Agreement (DTAA) A Division Bench of Justice Bharati Dangre and Justice Nivedita P. Mehta allowed the appeal filed by the assessee, M/s Colorcon Asia Pvt. Ltd., and set aside the advance ruling passed by the Board for Advance Rulings, (BFAR)...
Income Tax Act | Bombay High Court Allows Treaty-Based Cap Of 10% On DDT For Foreign Shareholder; Sets Aside BFAR Ruling
The Bombay High Court (Goa Bench) has held that Dividend Distribution Tax (DDT) paid by an Indian subsidiary to its foreign shareholder must be restricted to the treaty rate of 10% under Article 11 of the India-UK India Double Taxation Avoidance Agreement (DTAA) A Division Bench of Justice Bharati Dangre and Justice Nivedita P. Mehta allowed the appeal filed by the assessee, M/s Colorcon Asia Pvt. Ltd., and set aside the advance ruling passed by the Board for Advance Rulings, (BFAR)...
Trimurti Films Sues Dharma, Saregama In Bombay High Court Over 'Saat Samundar Paar' Song In Upcoming Film
Trimurti Films Pvt. Ltd., the producer of the 1992 film Vishwatma, has moved the Bombay High Court seeking to restrain the use of its iconic song “Saat Samundar Paar” in the upcoming Hindi film "Tu Meri Main Tera Main Tera Tu Meri", alleging unauthorised remixing and incorporation of the song without its consent. The suit has been filed against Dharma Production, Namah Pictures Private Limited, music label Saregama India Ltd., and rapper-music producer Aditya Prateek Singh, popularly known as...
Bombay High Court Quashes Tax Notices Issued Against Mumbai Company After SVLDRS Settlement
The Bombay High Court has held that once a dispute is settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a Discharge Certificate is issued, tax authorities cannot reopen the matter. A Division Bench of Justice M S Sonak and Justice Advait M Sethna set aside two show cause notices issued by officers of the Central GST Audit-II wing, Mumbai, after the dispute was settled under the Scheme The court said a Discharge Certificate under SVLDRS signifies full and final...
Bombay High Court Upholds Validity Of ODR Clause, Refuses Substitution Of Arbitrator Appointed Through ODR Platform
The Bombay High Court has upheld the validity of an Online Dispute Resolution (“ODR”) clause as well as the arbitrator appointment process conducted through an ODR platform. The Petitioner i.e. Amit Chaurasia (“Chaurasia”) filed an application for substitution of arbitrator. The Bench of Justice Somasekhar Sundaresan reviewed the contract between the parties and observed that the parties had agreed to ODR at the hands of an ODR agency. The ODR agency had given opportunities to the...
Bombay High Court Upholds Validity Of ODR Clause, Refuses Substitution Of Arbitrator Appointed Through ODR Platform
The Bombay High Court has upheld the validity of an Online Dispute Resolution (“ODR”) clause as well as the arbitrator appointment process conducted through an ODR platform. The Petitioner i.e. Amit Chaurasia (“Chaurasia”) filed an application for substitution of arbitrator. The Bench of Justice Somasekhar Sundaresan reviewed the contract between the parties and observed that the parties had agreed to ODR at the hands of an ODR agency. The ODR agency had given opportunities to the...