Is India–UK DTAA Benefit Available On Dividend Distribution Tax? Bombay High Court Refers Issue To Larger Bench

The Bombay High Court has referred to a larger bench the question of whether companies paying Dividend Distribution Tax (DDT) can claim the benefit of lower tax rates under the India–UK tax treaty. The court was hearing appeals filed by Foseco India Ltd. challenging the denial of a refund of excess income tax paid. The issue, though arising in the context of the India–UK tax treaty, could also affect how similar provisions in other tax treaties are applied. A Division Bench of Justices G.S....

Bombay High Court Rejects NSEL Accused's ₹48 Lakh Bid To Secure Property Attached Under MPID Act

The Bombay High Court has recently dismissed an appeal filed by Ramesh Satpal Nagpal, an accused in the 2013 National Spot Exchange Ltd. (NSEL) case. It refused to permit him to bid for his property attached and put to auction under the Maharashtra Protection of Interest of Depositors Act, 1999, upholding the trial court's rejection of his application.A Division Bench of Justices A.S. Gadkari and Kamal Khata held that merely because the property remained unsold despite being put up for auction...

"Entirely Dishonest": Bombay High Court Grants Injunction To UltraTech Cement Against Infringing 'Ultra' Marks

The Bombay High Court has granted a permanent injunction restraining a rival cement maker from using marks deceptively similar to UltraTech, holding that the adoption was “entirely dishonest” and “actuated in bad faith.” In a judgment pronounced on April 28, 2026, Justice Arif S. Doctor decreed the suit in favour of UltraTech Cement Limited and Grasim Industries Limited, while also awarding more than Rs. 66 lakh towards costs and litigation expenses. “The manner in which the impugned marks are...

Bombay High Court Quashes GST Demand On Mumbai University, Says Affiliation Not 'Supply' Of Service

The Bombay High Court has recently set aside a GST demand of Rs 16.90 crore on the University of Mumbai, holding that affiliation fees collected by the university are part of its statutory duties and not taxable. “Thus, having examined Section 7 and its purport in regard to its applicability in the context of the petitioner University receiving affiliation fee, in our opinion, there ought not to be any ambiguity that the collection of affiliation fees by the petitioner University in the...

Bombay HC Restores Interim Relief Pleas Against AAI, Says Interim Relief Court Must Examine Arbitrability Bar

The Bombay High Court has held that, in a case involving airport premises, the question of whether a dispute can be referred to arbitration requires examination by the court hearing interim relief petitions under the Arbitration Act, especially where a law may bar arbitration. The court made this observation while restoring petitions filed by licensees against the Airports Authority of India (AAI) seeking interim protection against termination of their licence agreements and eviction from...

Arbitrator Need Not Frame Issue Absent Relief Claim In Statement of Claim: Bombay High Court

The Bombay High Court on 7 April held that an Arbitral Tribunal is not required to frame a specific issue where a party merely raises a grievance in the Statement of Claim (SoC) without seeking any corresponding relief. A Single Judge Bench of Justice Sharmila U. Deshmukh upheld an award in a dispute between the Ministry of Railways and Ambuj Hotel and Real Estate Pvt. Ltd., and dismissed cross-petitions under Section 34 of the Arbitration and Conciliation Act, 1996. She observed: “There was...

'Gullible Public Being Misled': Bombay High Court Orders Takedown Of Fake DBS Bank WhatsApp Groups, Websites

Observing that the “gullible public” is being misled and that “time is of essence” as delays can cause “irreversible loss” in cases of financial fraud, the Bombay High Court has granted an ad-interim injunction restraining unidentified persons from impersonating DBS Bank India Limited and its officials. Justice Sharmila U. Deshmukh, in an order dated April 21, 2026, directed platforms including WhatsApp and domain registrars to disable fraudulent profiles, groups, and websites used to mislead...

Bombay High Court Holds Slot Machine Gaming Illegal In Daman And Diu, Rejects Delta Corp Plea

The Bombay High Court on Wednesday held that in the absence of a notified commencement, the Goa Public Gambling (Amendment) Act, 1992 never came into force in Daman and Diu, and therefore no enforceable right could arise to seek a licence for operating slot machines in the Union Territory. A Division Bench of Justices Sarang V. Kotwal and Sandesh D. Patil rejected Delta Corp Ltd's plea seeking a licence to operate electronic amusement slot machines at its five-star Deltin hotel in Daman,...

Bombay High Court Upholds UPL Insurance Award, Holds Dispute Is Of 'Quantum' Not 'Liability'

On 22 April, the Bombay High Court held that it would not interfere under Section 34 of the Arbitration and Conciliation Act, 1996 where an arbitral tribunal adopts a plausible view that a dispute concerns “quantum” rather than “liability”, and upholds an arbitral award arising from an insurance claim under an Industrial All Risk Policy. Justice Sandeep V. Marne dismissed the petition filed by United India Insurance Company Ltd and upheld the arbitral award in favour of UPL Ltd. He observed: ...

Bombay High Court Sets Aside Order Striking Off Written Statements In Tata Steel Stockyard Licence Fee Dispute

On 28 April, the Bombay High Court set aside a Commercial Court order that had struck off the written statements filed by I K Marine Agencies Pvt Ltd and Gateway Distriparks Ltd in a dispute with Tata Steel concerning recovery of licence fees and related charges for use of a stockyard at Kalamboli, Navi Mumbai. A Single Judge Bench of Justice N.J. Jamadar held that Commercial Courts must adopt a nuanced approach while considering condonation of delay between 30 and 120 days for filing written...

Bombay High Court Allows GST Refund For Pre-July 5, 2022 Claims Under Revised Inverted Duty Formula

The Bombay High Court has granted a GST refund to a Joint Venture, which is executing Mumbai Metro works, holding that the revised refund formula for inverted tax structure applies even to claims filed before July 5, 2022, when the amended formula came into force. “The Petitioner will be entitled to the refund as per Section 54(3) of the CGST Act being the difference in the GST rates, due to inverted rate structure.”, the court held.Quashing rejection orders passed by GST authorities, a...

Bombay High Court Removes 'PAXIL' Mark From Trade Marks Register Over 20 Years Of Non-Use

The Bombay High Court recently ordered the removal of the trademark 'PAXIL' from the Register of Trade Marks, holding that its proprietor, Shreya Life Sciences Private Limited, had held on to the mark without using it for nearly twenty years. Justice Arif S. Doctor observed that internal business decisions such as “expansion of business” cannot be used as a valid excuse for not using a trademark for long periods. “Respondent No. 1 has, after obtaining the impugned registration, simply...