Supreme Court & High Courts
Delhi High Court Upholds Arbitral Award In Patel Gammon's Favour in Rampur Hydropower Project Dispute
The Delhi High Court has dismissed a petition filed by SJVN Limited challenging an arbitral award that granted payment to Patel Gammon Joint Venture for transporting excavated material during a hydroelectric project in Himachal Pradesh. A single-judge bench of Justice Jasmeet Singh upheld the substance of the arbitral award but held that the court lacked territorial jurisdiction to entertain the challenge under Section 34 of the Arbitration and Conciliation Act, 1996. The court said the...
Income Tax | Manual Returns Invalid After E-Filing Became Mandatory For Companies on May 14, 2007: Madras High Court
The Madras High Court has held that from May 14, 2007, companies had to file their income tax returns electronically, and that paper returns filed after that date carry no legal validity A bench of Justices Anita Sumanth and Mummineni Sudheer Kumar rejected a claim for deduction under Section 80-IC of the Income Tax Act, holding that electronic filing of returns was a mandatory requirement for availing the benefit. The case reached the High Court after the Income Tax Department filed an appeal...
Textile Committee Cess Not Leviable On Independent Dyeing, Processing Units: Punjab And Haryana High Court
The Punjab and Haryana High Court has recently ruled that the textile committee cess cannot be imposed on independent dyeing and processing units. It held that fabric processing on a job-work basis does not amount to “manufacture” under the Textile Committee Act, 1963. The bench, consisting of Justices Jagmohan Bansal and Amarinder Singh Grewal, stated that the respondent (department) is attempting to borrow the definition of 'manufacture' from the Central Excise Act, read with the Central...
Belated Deposit Of TDS Doesn't Extinguish Criminal Liability Under Income Tax Act: Delhi High Court
The Delhi High Court has held that the subsequent or belated deposit of tax deducted at source (TDS) does not absolve an assessee or company officials of criminal liability under Section 276B of the Income Tax Act, 1961.Justice Amit Mahajan thus dismissed the petition filed by a company's Managing Director, seeking quashing of a criminal complaint and summoning order in a case relating to delayed deposit of TDS amounting to over ₹2.09 crore for the financial year 2017–18.The plea challenged the...
Arbitral Proceedings Commence On Respondent Receiving Notice Invoking Arbitration Clause, Not On Arbitrator's Appointment : Supreme Court
The Supreme Court reaffirmed that the arbitral proceedings are set to commence on the date of receipt of notice invoking the arbitration clause by the respondent. “...the date on which the respondent receives a notice or request invoking arbitration is the moment at which the arbitral proceedings commence under Section 21 of the Act. It further clarified that a valid invocation requires the notice to articulate the dispute sought to be referred but once such notice is received, commencement is...
Delhi High Court Refuses To Quash Reassessment Against Homebuyer Over Alleged Cash Payment To Builder
The Delhi High Court has refused to interfere with reassessment proceedings initiated against a taxpayer after documents seized from real estate group Bhutani Infra allegedly reflected a cash transaction linked to a flat purchase.A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed that the notice issued under Section 148 of the Income Tax Act cannot be termed as without jurisdiction at the threshold.The petitioner/taxpayer had argued that the sole basis for reopening the...
Madras High Court Allows US Inventor's Late Patent Examination Request Despite Indian Agent's Error
The Madras High Court has directed the Indian Patent Office to accept and process a request for examination filed by a US-based inventor, holding that a patent application cannot be treated as abandoned due to an inadvertent mistake by a patent agent. The court ruled that in the absence of any intention to give up the invention, such procedural lapses should not defeat substantive rights. Justice N Anand Venkatesh passed the order on December 18, 2025, while disposing of a writ petition filed...
Use of Tissue Culture Technology Does Not Bar Tax Exemption On Agricultural Income: Telangana High Court
The Telangana High Court has held that income earned from the sale of tissue-cultured plants qualifies as agricultural income and is therefore exempt from income tax, though advanced scientific techniques are used in their cultivation. The Bench of Justices P Sam Koshy and Narsing Rao Nandikonda heard a case where the assessee (appellant), who was engaged in the business of micropropagation of plants through tissue culture technology, claimed that the income from the same was exempt from tax as...
Madras High Court Quashes CESTAT Chennai Order For Deciding Issues Not Under Appeal
The Madras High Court has pulled up the Customs, Excise and Service Tax Appellate Tribunal, Chennai for overstepping its mandate, quashing its order and holding that the Tribunal cannot decide issues that were never appealed before it. A Bench of Justices Anita Sumanth and K. Govindarajan Thilakavadi said that although Section 129-B of the Customs Act, 1962 confers wide powers on the Customs, Excise and Service Tax Appellate Tribunal, those powers are not unbridled."It is true that Section...
Jharkhand High Court Scraps 'Net Charges' Formula For Electricity Duty Levy, Flags Excessive Delegation
The Jharkhand High Court on Monday struck down a proviso introduced by a state amendment to the Bihar Electricity Duty Act, 1948 that allowed electricity duty to be levied as a percentage of consumers' “net charges”. The court held that the legislature had delegated its taxing power to the executive without laying down any policy guidance. It further held that empowering the state government to fix electricity duty on a value-based formula, without prescribing standards or limits, amounted to...
Bombay High Court Refuses Interim Relief To Minco India Against Group Company Over 'MINCO' Mark
The Bombay High Court on Tuesday refused to grant interim relief to Minco India Private Limited in a trademark dispute over the use of the word “MINCO”. The court held that the company had suppressed material facts and had allowed the rival firm to use the name since at least 2012 without objection. Justice Sharmila U Deshmukh dismissed an interim application seeking to restrain Minco India Flow Elements Private Limited from using “MINCO” as part of its trade name. The court found that the...
