Arbitration Cases Weekly Digest [26th January - 1st February, 2026]

Nominal Index Jan De Nul Dredging India Pvt. Ltd. v. Tuticorin Port Trust, 2026 LLBiz SC 15Jagdeep Chowgule v. Sheela Chowgule and Ors, 2026 LLBiz SC 30 M/s Angel One Limited v. S.X.J. Vasan, 2026 LLBiz HC (MAD) 30M/s Ramacivil India Construction Pvt. Ltd. v. Central Public Works Department, 2026 LLBiz HC (DEL) 77Arun Mehrotra Versus Kishan Lal, 2026 LLBiz HC (DEL) 85 To ReaVedanta Limited v. Gujarat State Petroleum Corporation Ltd., 2026 LLBiz HC (DEL) 88IFFCO TOKIO General Insurance...

RERA Cases Weekly Digest [26th January - 1st February, 2026]

Jacob Eapen Sam & Ors. v. Varghese Nettikadan & Ors., 2026 LLBiz HC (KER) 19Raj Kumar Saini v. District Magistrate, Haridwar & Ors., 2026 LLBiz HC (UTT) 3Delhi Development Authority v. Real Estate Regulatory Authority, NCT of Delhi, 2026 LLBiz REAT (DL) 5Mrs. Ranjana Chaturvedi v. M/s Rajdeep and Company Infrastructure Private Limited, 2026 LLBiz RERA (HP) 21Sanjay Navinchandra Choksi & Anr. v. M/s Kalpataru Property Ventures LLP, 2026 LLBiz RERA (MH) 20Anu Gupta v. Estate...

Intellectual Property Rights Weekly Round-Up: January 26-February 01, 2026

NOMINAL INDEXDavinder Pal Bakshi v. State of Haryana and another; 2026 LLBiz HC (PNH) 4Perundurai Chennimalai Gounder v. The Registrar of Trade Marks, 2026 LLBiz HC (MAD) 29Dev Sahitya Kutir Pvt Ltd. v. Smt. Archana Debnath & Anr.; 2026 LLBiz HC (CAL) 32Yash Raj Films Pvt. Ltd. v. Bharath Sanchar Nigam Limited; 2026 LLBiz HC (MAD) 34Trackon Couriers Private Limited v. B. N. Srinivas, 2026 LLBiz HC (BOM) 48Mr Akira Desai Alias Akira Nandan v. Sambhawaami Studios LLP; 2026 LLBiz HC (DEL)...

Budget 2026-27 Proposes Tax Holiday Till 2047 For Foreign Cloud Services Using Indian Data Centres

Finance Minister Nirmala Sitharaman, while presenting the Union Budget 2026–27, proposed a long-term tax holiday for foreign companies providing cloud services from India using domestic data centre infrastructure. Announcing the measure in her Budget speech, the Finance Minister said, “Recognising the need to enable critical infrastructure and boost investment in data centers, I propose to provide tax holiday till 2047 to any foreign company that provides cloud services to customers globally by...

Supreme Court Refuses To Entertain Ola Parent ANI's Plea Against Delayed Service Tax Order

The Supreme Court of India has declined to interfere with a Bombay High Court order directing ANI Technologies Private Limited, the parent company of Ola Cabs, to pursue a statutory appeal against a service tax demand. A Bench of the Chief Justice of India Surya Kant and Justice Joymalya Bagchi held that no valid ground was made out to disturb the High Court's decision. The court agreed that the writ petition was rightly not entertained. The dispute relates to a service tax adjudication order...

Finance Bill, 2026 Proposes Enabling GST Appellate Tribunal To Hear Advance Ruling Appeals

The Finance Bill, 2026, proposes a change in the GST appellate framework that will allow the Goods and Services Tax Appellate Tribunal to hear a limited category of advance ruling appeals. GSTAT will continue to function as the appellate forum for regular GST disputes such as classification, valuation, and input tax credit. The proposed change does not alter this role. Under the GST law, advance rulings are issued by state-level Authorities for Advance Rulings. Appeals lie before the...

Budget 2026-27 Proposes 12-Month Window From Assessment Year End To File Revised Income Tax Returns

As per the proposals in the Union Budget 2026–27, the government has proposed extending the time limit for filing a revised income tax return from the existing nine months to twelve months from the end of the relevant assessment year.At present, the deadlines for filing a belated return under Section 139(4) and a revised return under Section 139(5) coincide, both expiring nine months from the end of the relevant assessment year. As a result, taxpayers who file a belated return towards the end of...

Budget 2026–27 Allocates ₹1,200 Crore For E-Courts Phase III Implementation

The Union Budget 2026–27 has allocated ₹1,200 crore for the implementation of the e-Courts project (Phase III) under the National Mission for Justice Delivery and Legal Reforms, as per the Expenditure Budget. The allocation remains unchanged from 2024–25, when ₹1,200 crore was earmarked, with the funding provided under the Ministry of Law and Justice. The e-Courts project, implemented since 2007 under the National e-Governance Plan, aims at Information and Communication Technology enablement...

Budget 2026-27: Centre Proposes Seven New High-Speed Rail Corridors Linking Major Cities

Presenting the Union Budget 2026 in the Lok Sabha on February 1, 2026, the Finance Minister announced plans to develop seven high-speed rail corridors between major cities as growth connectors. The proposed corridors are Mumbai–Pune, Pune–Hyderabad, Hyderabad–Bengaluru, Hyderabad–Chennai, Chennai–Bengaluru, Delhi–Varanasi and Varanasi–Siliguri. The Finance Minister said the high-speed rail corridors would be developed to promote environmentally sustainable passenger systems. “In order to...

Finance Bill 2026 Proposes GST Relief For Intermediaries By Treating Services To Overseas Clients As Exports

The Finance Bill, 2026, proposes a key change in the GST treatment of certain cross-border services, especially those provided by Indian intermediaries to overseas clients. Under the current GST regime, the place of supply for cross-border services is governed by Section 13 of the Integrated Goods and Services Tax (IGST) Act, 2017. This section applies when either the supplier or the recipient of a service is located outside India. At present, Section 13(8)(b) of the IGST Act lays down a...

Budget 2026-27 Revises Excise Valuation For Blended CNG By Excluding Biogas Component

As part of the Union Budget 2026–27, the Centre has proposed changes to how blended Compressed Natural Gas (CNG) is valued for the purpose of central excise duty. Under the budget proposal, the transaction value used to calculate central excise duty on blended CNG will exclude the value of biogas or compressed biogas (CBG) in the blend. The Central tax, State tax, Union Territory tax, or Integrated tax paid on that biogas or CBG will also be excluded.This change affects the excise valuation of...

AIDC Levy On Aircraft Tyres To Continue At 0.5 Percent After Budget 2026-27

Finance Minister Nirmala Sitharaman, as part of the Union Budget 2026–27, clarified that new pneumatic tyres of rubber used on aircraft will continue to attract Agriculture Infrastructure and Development Cess (AIDC) at 0.5%. The clarification applies to goods falling under tariff item 4011 30 00.AIDC is a customs duty levied under Section 124 of the Finance Act, 2021. It is charged on notified imported goods.At present, Sl. No. 13A of Notification No. 11/2021-Customs prescribes AIDC at 0.5% on...