Bombay High Court Sets Aside Commercial Suit Review Heard By Another Judge Despite Availability Of Order-Passing Judge

Holding that an alternate judge had effectively “sat in appeal” over a coordinate bench, the Bombay High Court has ruled that a review application cannot be entertained by another judge when the original judge remains available under Order XLVII Rule 5 of the Code of Civil Procedure. A Division Bench of Justices R.I. Chagla and Advait M. Sethna set aside an ex parte review order passed on April 25, 2025 by an alternate judge of the City Civil Court at Dindoshi, observing that the course adopted...

Supreme Court Dismisses Customs Review Plea Against IndiGo, SpiceJet In IGST Exemption Case On Reimported Aircraft Parts

The Supreme Court has recently dismissed review petitions filed by the Customs Department against its earlier judgment affirming relief granted to InterGlobe Aviation Limited, which operates IndiGo, in a dispute concerning the levy of Integrated Goods and Services Tax (IGST) on re-import of aircraft and parts sent abroad for repairs.A bench of Justice B.V. Nagarathna and Justice K.V. Viswanathan condoned the delay but declined to interfere with its earlier decision. The court held: ...

S.48 Customs Act | Exporter Cannot Stop Customs Action On Return Shipment By Disowning It: Delhi High Court

The Delhi High Court has recently held that an exporter cannot block the entry or processing of a return shipment merely by disowning the consignment, and that once the importer/exporter refuses to clear the goods, the statutory consequences under Section 48 of the Customs Act, 1962 must follow.For context, Section 48 provides the procedure to be followed where the goods are not cleared, warehoused, or transshipped within thirty days from the date of unloading. In the case at hand, the...

Bogus Purchases: Bombay High Court To Examine If ITAT Can Limit Disallowance To Profit Margin

The Bombay High Court has recently admitted an Income Tax Appeal filed by the Department and will examine the correct approach to disallowance in cases involving bogus purchases. A Division Bench of Justice M S Karnik and Justice S.M. Modak, by an order dated February 5, 2026, admitted the Revenue's appeal against Chandrakant L. Nishar The Court recorded the submission of the Revenue's counsel that although the tax effect appeared to be less than Rs.2 crore, the appeal fell within an...

Delhi High Court Grants Ex-Parte Injunction Protecting 'TOI' Mark Against Impersonating Social Media Accounts

The Delhi High Court has recently granted an ex-parte ad-interim injunction to Bennett Coleman and Company Limited restraining the use of the marks TIMES OF INDIA, TOI MOVIES, TOI_MOVIES and TOIMOVIES_, or any identical or deceptively similar mark, by unauthorised social media account operators. The order was passed on February 20, 2026 by Justice Tushar Rao Gedela. The court noted that “The Times of India” was recognised as a well-known trademark by the Trade Marks Registry in 2024. It held...

Delhi High Court Treats 5.25% Withholding Certificate Issued To EY As Nil

The Delhi High Court has recently treated a 5.25% withholding tax certificate issued to Ernst & Young LLP (EY) under Section 195 of the Income Tax Act, 1961, as a NIL-rate certificate, holding that the tax officer acted contrary to an earlier binding order of the Court for the same assessment year.A Division Bench of Justices Dinesh Mehta and Vinod Kumar disposed of the writ petition filed by EY challenging the order of the Assistant Commissioner of Income Tax which had directed withholding...

Gujarat High Court Dismissed Appeal In GULAB vs ROSE Trademark Dispute, Warns Trial Court Against Superfluous Judgments

The Gujarat High Court has recently dismissed an appeal filed by Mangrol Oil Mill in its trademark dispute over “GULAB” groundnut oil. The Court refused to interfere with a Commercial Court order that denied interim injunction against Vikas Oil Industries, which markets edible oil under the mark “ROSE”. A Division Bench of Chief Justice Sunita Agarwal and Justice Sanjeev J. Thaker upheld the November 30, 2024 order of the Commercial Court at Morbi. The trial court had rejected the plaintiffs'...

Supreme Court Dismisses Appeal Against NCLAT Order Rejecting Insolvency Plea Against Voltas

The Supreme Court has recently refused to interfere with the National Company Law Appellate Tribunal's decision dismissing the insolvency plea filed by Air Wave Technocrafts Pvt. Ltd against Voltas Ltd, a Tata Group company engaged in air-conditioning and engineering services. A bench of Justices Sanjay Kumar and K. Vinod Chandran dismissed the civil appeal arising out of the NCLAT judgment of November 27, 2025, which had refused to admit insolvency against Voltas for for an operational...

Delhi High Court Sets Aside ₹232 Crore Ex Parte IT Assessment Against Nayati Healthcare During Insolvency

The Delhi High Court has recently set aside an ex-parte best judgment assessment assessing the Nayati Healthcare and Research NCR Private Limited's income at Rs. 232 crore, which was passed while the company was undergoing Corporate Insolvency Resolution Process (CIRP).A Division Bench of Justice Dinesh Mehta and Vinod Kumar allowed the writ petition filed by the assessee, observing that at the relevant time the company was under CIRP and neither the suspended management nor the Interim...

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,...