Arbitration Cases Weekly Round Up: 11th January To 18th January, 2026

NOMINAL INDEX Bhagheeratha Engineering Ltd. v. State of Kerala, 2026 LLBiz SC 5Motilal Oswal Financial Services Limited v. Santosh Cordeiro & Anr., 2026 LLBiz SC 4Black Gold Resources Private Limitada v. International Coal Ventures Pvt. Ltd & Anr., 2026 LLBiz HC (DEL) 41Om Prakash v. Smt Laxmi Maurya, 2026 LLBiz HC (DEL) 54Bharat Heavy Electricals Limited v. Delkon India Pvt. Ltd., 2026 LLBiz HC (DEL) 36 National Highways Authority of India v. Roadway Solutions India Infra Limited,...

IBC Weekly Digest: 12th January to 18th January

SUPREME COURTPromise To Arrange Funds In Case of Default Does Not Make Promoter A Guarantor: Supreme CourtCase Title: UV Asset Reconstruction Company Limited v. Electrosteel Castings Limited Citation: 2026 LLBiz SC 3 Case Number: Civil Appeal No. 9701 of 2024The Supreme Court of India has held that a promoter's promise to arrange funds to help a borrower meet financial covenants does not amount to a contract of guarantee under the Indian Contract Act and cannot be used to fasten...

RERA Cases Weekly Round Up: 11th January To 18th January, 2026

NOMINAL INDEX PS Group Realty Pvt. Ltd. v. Ayush Trade-links Private Limited, 2026 LLBiz REAT (WB) 2Forum Projects Private Limited & Ors. v. Chittaranjan Choudhury & Ors., 2026 LLBiz REAT (WB) 1Sanju Daulatraj Desai v. Realgem Buildtech Private Limited & Ors., 2026 LLBiz REAT (MH) 5Bhopal Development Authority v. Roop Laxmi Singh, 2026 LLBiz REAT (MP) 4Parth Developer v. Yogesh Mahajan & Anr., 2026 LLBiz REAT (MP) 3Alok Kumar Singh & Ors. v. Intofinity Promoters Private...

Indirect Tax Weekly Round-Up: January 12 - January 18, 2026

SUPREME COURTGST Appeal Pre-Deposit Refund Not Hit By Limitation Applicable To Other Refunds: Supreme CourtCase Title: State of Jharkhand & Ors. v. BLA Infrastructure Private Limited Case Number: Diary No. 56452/2025 Citation: 2026 LLBiz SC 5The Supreme Court has clarified that a taxpayer is entitled to a refund of the amount deposited for filing a GST appeal once the appeal succeeds. It has further held that such a refund cannot be denied by applying the general GST refund law or its...

Direct Tax Weekly Round-Up: January 12 - January 18, 2026

HIGH COURTSBombay HCBombay High Court Quashes Special Audit Order For Want Of Mandatory DINCase Name: Sanjay Nathalal Shah v. Assistant Commissioner of Income Tax, Central Circle 5(2) & Ors. Citation: 2026 LLBiz HC(BOM)16 Case Number: WRIT PETITION (L) NO. 19240 OF 2025The Bombay High Court has held that an approval for a special audit issued without a Document Identification Number (DIN) is invalid and deemed never to have been issued. A Division Bench of Justice B P Colabawalla and Justice...

Intellectual Property Rights Weekly Round-Up: January 12-18, 2026

NOMINAL INDEXMankind Pharma Limited v. The Registrar Of Trade Marks, 2026 LLBiz HC (DEL) 34Mayank Jain, Proprietor Of Mahaveer Udyog v. M/S Atulya Discs Pvt. Ltd. & Ors, 2026 LLBiz HC (DEL) 35Zydus Lifesciences Limited v. E.R. Squibb And Sons, LLC & Ors., 2026 LLBiz HC (DEL) 37Colgate Palmolive Company & Anr v. Dabur India Ltd., 2026 LLBiz HC (DEL) 38People Interactive India Private Limited v. Ammanamanchi Lalitha Rani & Ors., 2026 LLBiz HC (BOM) 25Nouveau Medicament Private...

Indirect Tax Weekly Round-Up: December 29, 2025 - January 04, 2026

HIGH COURTSAndhra Pradesh HCAPVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High CourtCase Title: M/s Helix Energy Solutions Group Inc. v. The Commercial Tax OfficerCase Number: WRIT PETITION Nos.6319 & 6321 & 5089 of 2010The Andhra Pradesh High Court held that Value Added Tax (VAT) under the Andhra Pradesh Value Added Tax Act (AP VAT) cannot be levied on sales beyond 12 nautical miles, as such transactions fall outside the State's...

Direct Tax Weekly Round-Up: December 29, 2025 - January 04, 2026

HIGH COURTSAndhra Pradesh HCIncome Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High CourtCase Title: M/s Amnos Evangelical v. The Centralized Processing Centre, BengaluruCase Number: WRIT PETITION NO: 8798 OF 2025The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic.Justices Battu...

Intellectual Property Rights Weekly Round-Up: December 29, 2025 - January 04, 2026

NOMINAL INDEXSun Pharmaceutical Industries Ltd. v. Oziel Pharmaceuticals P. Ltd. & Anr., 2025 LiveLaw (Del) 1799Meta Platforms Inc. v. Noufelmalol & Anr., 2025 LiveLaw (Del) 1801Sun Pharmaceutical Industries Ltd. v. Dr. Reddy's Laboratories Ltd. & Anr., 2025 LiveLaw (Del) 1804SNV Aviation Private Limited v. Alaska Aviation Academy Pvt. Ltd. & Ors., 2025 LiveLaw (Del) 1805Resham Priyadarshini v. Assistant Controller of Patents and Designs & Anr., C.A.(COMM.IPD-PAT) 9/2025A.O....

Tax Weekly Round-Up: December 22 - December 28, 2025

HIGH COURTSAllahabad HCAllahabad High Court Directs Criminal Contempt Against GST Official For Filing Misleading Personal AffidavitCase Title: Adboulevard Media Private Limited Versus Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut And AnotherOn Thursday, Allahabad High Court directed initiation of criminal contempt proceedings against Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut for filing a misleading personal affidavit before the Court despite being...

Tax Weekly Round-Up: December 15 - December 21, 2025

SUPREME COURTIncome Tax | Foreign Companies' Head Office Expenses For Indian Business Subject To Deduction Limit Under S. 44C : Supreme CourtCause Title: DIRECTOR OF INCOME TAX (IT)-I, MUMBAI. VERSUS M/S. AMERICAN EXPRESS BANK LTD. (and connected case)In a set-back to foreign companies doing business operations in India, the Supreme Court on Monday (December 15) held that all head office expenditure incurred by them outside India, whether common or exclusively for their Indian business...

Intellectual Property Rights Weekly Round-Up: December 15-21, 2025

NOMINAL INDEXDPIIT Working Paper on Generative AI and CopyrightFrankfinn Aviation Services (Pvt.) Ltd. v. M/S Fly High Institute & Ors., 2025 LiveLaw (Del) 1713Lifestyle Equities C.V. & Anr. v. Priyanka Alpeshbhai Polara, 2025 LiveLaw (Del) 1715Au Naturel Beauty Private Limited v. Wet and Dry Personal Care Pvt. Ltd. & Anr., 2025 LiveLaw (Del) 1716Bhavesh Suresh Kataria v. Kataria Insurance Brokers Pvt. Ltd., IA No. 1663/2021 in Commercial IP Suit No. 215/2021Mandeep Singh v. Shabir...