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High Court

High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

27 Mar 2026

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

Supreme Court

Supreme Court Dismisses Appeal in Consumer Insurance Dispute Over Voyage Monsoon Condition. Insurance Claim Repudiation Upheld as Vessel Sailed After Monsoon Set In, Breaching Special Condition Under Consumer Protection Act, 2019.

7 Apr 2025

The dispute arose from an insurance claim repudiation concerning a barge's maiden voyage from Mumbai to Kolkata. The appellant, engaged in shipping bu...

Supreme Court

Arbitration – Liquidated Damages – Scope of Judicial Review under the Arbitration Act, 1940 – Interpretation of Contractual Terms – Performance Guarantees – Section 74 of the Indian Contract Act, 1872 – High Court’s Power to Set Aside Arbitral Awards.

14 Feb 2025

The Supreme Court dismissed the appeal, upholding the High Court’s finding that the claim of ₹68.15 lakhs was speculative and beyond the contract...

Supreme Court

"A Case Examining Limitation and Arbitration in Franchise Disputes."

1 Mar 2024

The Supreme Court ruled on the issue of whether the arbitration petition filed by Arif Azim Co. Ltd. was barred by limitation under Article 137 of the...

Supreme Court

Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.

28 Feb 2024

The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

Supreme Court

Supreme Court Dismisses Union of India's Appeal Against Sentence Modification in Court-Martial Case. General Court Martial Composition Violated Army Rules, 1954, Rule 40(2) and Rule 102, but Armed Forces Tribunal's Sentencing Discretion Under Section 71(e) of Armed Forces Tribunal Act, 2007 Upheld.

23 Mar 2022

The dispute arose from disciplinary proceedings against a retired Lieutenant General of the Indian Army, initiated after an anonymous complaint in 200...

Supreme Court

Supreme Court Appoints Sole Arbitrator in Arbitration Petition Under Arbitration and Conciliation Act, 1996. The court allowed the petition after the petitioners paid stamp duty and penalty under the Karnataka Stamp Act, 1957, curing the defect in the unstamped Hotel Management Agreement containing the arbitration clause.

25 Jan 2022

The petition was filed under Section 11(6) read with Section 11(12)(a) of the Arbitration and Conciliation Act, 1996, by Intercontinental Hotels Group...

Supreme Court

Supreme Court Allows Appeal in Mediclaim Policy Renewal Dispute — Insurer Must Disclose Material Changes in Coverage at Renewal. Renewal of Insurance Policy is Not a Fresh Contract; Insurer Owed Duty to Inform Insured of Restrictive Terms Under Principle of Utmost Good Faith.

9 Dec 2021

The appellants, Jacob Punnen and his wife, held a Mediclaim policy with United India Insurance Co. Ltd. since 1982, renewed annually. In March 2008, t...

Supreme Court

Supreme Court Upholds High Court's Quashing of CIDCO's Lease Cancellation in Tender Dispute. The court held that CIDCO's cancellation was unjustified as the partnership firm's bid was initially accepted, changes were authorized, and no concrete breaches of tender terms were proven, applying principles of promissory estoppel and administrative fairness.

29 Nov 2021

The dispute arose from a tender called by the City and Industrial Development Corporation of Maharashtra (CIDCO) on 11.06.2008 for lease of land near ...

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