Arbitration Cases Weekly Round-Up: 19th January-25th January 2026

Nominal Index1. Prakash Atlanta (JV) vs National Highways Authority of India, 2026 LLBiz SC 172. Jan De Nul Dredging India Pvt. Ltd. v. Tuticorin Port Trust, 2026 LLBiz SC 153. E-City Real Estates Pvt Ltd & Anr. vs IMAX Corporation & Ors., 2026 LLBiz SC 224. Steel Authority Of India Ltd. v. M/S R Haranadha Reddy, 2026 LLBiz HC (MP) 95. Maverick Developer And Colonizers Pvt. Ltd. v. Project Officer, 2026 LLBiz HC (MP) 86. Ashutosh Infra Pvt. Ltd. v. Pebble Downtown India Pvt. Ltd....

IBC Weekly Digest: 17th January To 25th January

SUPREME COURTSupreme Court Says NCLT Could Not Have Decided Title Of Gloster Trademark In Fort Gloster InsolvencyCase Title : Gloster Limited vs Gloster Cables Limited & Ors. Case Number : CIVIL APPEAL NO. 2996 OF 2024 CITATION : 2026 LLBiz SC 20The Supreme Court on Thursday held that the National Company Law Tribunal could not have decided the ownership of the trademark “Gloster” while exercising powers under Section 60(5) of the Insolvency and Bankruptcy Code,...

Intellectual Property Rights Weekly Round-Up: January 19-25, 2026

NOMINAL INDEXKarnataka Cooperative v. Vinod Kanji Shah & Anr., 2026 LLBiz HC (MAD) 23 Shambhunath & Bros v. Jai Rajendra Impex Pvt. Ltd. & Anr., 2026 LLBiz HC (MAD) 25The Procter @ Gamble Company v. IPI India Private Limited, 2026 LLBiz HC (MAD) 28Dr. Dulal Kumar De v. Union of India & Ors., 2026 LLBiz HC (CAL) 24 The Supreme Industries Limited v. Moorthi Rabeha, 2026 LLBiz HC (BOM) 41Alkem Laboratories Limited v. Prevego Healthcare, 2026 LLBiz HC (DEL) 53X and Anr v. John Doe...

From Vodafone To Tiger Global — A Constitutional Reset

The recent Supreme Court ruling in the Tiger Global matter marks a decisive shift in Indian international tax jurisprudence, which for over a decade had been shaped by the Court's landmark decision in Vodafone International Holdings BV v. Union of India (2012). The Vodafone era entrenched the primacy of legal form, situs of shares and treaty protection in offshore exit transactions, effectively enabling large-scale exits of India-centric businesses without Indian capital gains taxation,...

Appellate Courts Cannot Disturb Arbitral Awards Merely To Permit A Different View, Supreme Court Reiterates

The Supreme Court, recently, set aside a Madras High Court order that had deleted compensation awarded to a dredging contractor and reiterated that appellate courts cannot interfere with arbitral awards merely because they prefer a different interpretation of the contract. A Bench of Justice Pamidighantam Sri Narasimha and Justice Pankaj Mithal held that courts hearing appeals in arbitration matters have a narrow and limited role. Once an arbitral award has been examined and found free from...

Supreme Court Upholds Gujarat High Court Order Quashing Adani Power's Income Tax Reassessment Notice

The Supreme Court has refused to interfere with a 2024 Gujarat High Court ruling that quashed a reassessment notice issued to Adani Power Limited for the 2014–15 assessment year. A bench led by the Chief Justice of India, Surya Kant, and comprising Justices Joymalya Bagchi and Vipul M. Pancholi said the High Court's view “warrants no interference at all.” The court declined to condone a delay of 426 days in filing the petition. It said the explanation offered by the tax department was...

Supreme Court Orders Status Quo, Asset Disclosure In IMAX–E-City Arbitration Dispute

The Supreme Court on Friday ordered the E-City group to maintain status quo over all its assets and disclose details of its movable and immovable properties while taking up a fresh challenge to the Bombay High Court's decision that revived enforcement of foreign arbitral awards in favour of IMAX Corporation. A bench of Justices J B Pardiwala and K V Viswanathan issued notice on a special leave petition filed by E-City Real Estates Pvt. Ltd. and another group entity, challenging the Bombay High...

Supreme Court Seeks CBI, ED Status Reports On Alleged Bank Frauds Linked To Anil Ambani Group

The Supreme Court on Friday sought status reports from the Central Bureau of Investigation (CBI) and the Directorate of Enforcement (ED) on their ongoing probes into alleged bank frauds involving Anil Dhirubhai Ambani Group companies and their promoter, Anil Ambani. The reports are to be submitted in a sealed cover. A bench comprising Chief Justice of India Surya Kant and Justice Joymalya Bagchi was hearing a public interest litigation filed by former Union government secretary E.A.S....

Merely Uploading Notice On Portal Without Mobile Alert Vitiates Tax Reassessment: Calcutta High Court

The Calcutta High Court on 20 January held that merely uploading income tax notices on the portal, without issuing a real-time alert to the taxpayer's registered mobile number, is insufficient to sustain reassessment proceedings under the Income Tax Act, as it violates the principles of natural justice. A Single Judge Bench of Justice Om Narayan Rai set aside the reassessment proceedings against Basu Tea Pvt. Ltd., the taxpayer and legally unsustainable. The Bench held that the it had been...

Supreme Court Says NCLT Could Not Have Decided Title Of Gloster Trademark In Fort Gloster Insolvency

The Supreme Court on Thursday held that the National Company Law Tribunal could not have decided the ownership of the trademark “Gloster” while exercising powers under Section 60(5) of the Insolvency and Bankruptcy Code, as the dispute did not arise in relation to the insolvency resolution process. A bench of Justices J.B. Pardiwala and K.V. Viswanathan upheld the National Company Law Appellate Tribunal,decision setting aside the NCLT Kolkata's finding that the trademark belonged to the...

Amazon Data Hosting On Principal-to-Principal Basis Not Liable To Service Tax: CESAT Delhi

The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on 19 January held that data hosting services provided by an Indian entity to an overseas cloud computing service provider on a principal-to-principal basis do not qualify as “intermediary services.” They constitute an export of service, and are therefore not liable to service tax in India. A Bench comprising Judicial Member Binu Tamta and Technical Member Hemambika R. Priya set aside service tax demands...

Minimum Import Price On Steel Notification Enforceable Only From Gazette Publication, Not Website Upload: Supreme Court

The Supreme Court has ruled that a notification imposing a Minimum Import Price (MIP) on steel products becomes legally enforceable only from the date of its publication in the Official Gazette and not from the date it is uploaded on a government website.Allowing a batch of appeals filed by Viraj Impex Pvt. Ltd. and other steel importers, a Division Bench comprising Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe set aside the Delhi High Court judgment, which had upheld...