Pre-2022 Iron Ore Exports Cannot Be Reassessed On DMT Basis; WMT Applies: Orissa High Court

The Orissa High Court has held that iron ore exports made before the 2022 change in law must be assessed on Wet Metric Tonne (WMT) basis prevailing at the time, and cannot later be reassessed on Dry Metric Tonne (DMT) basis. The court held, “It is trite that under all taxing statutes to consider levy of tax/duty it is to be determined when exactly did the taxable event occur? It is with reference to that point of time, that the chargeability or leviability of the tax or duty, as the case may...

Lease Termination, Eviction During IBC Moratorium Of Gujarat Hydrocarbons And Power SEZ Invalid: Gujarat HC

The Gujarat High Court has dismissed an appeal by Gujarat Industrial Development Corporation and upheld the quashing of its decision to terminate a lease and evict Gujarat Hydrocarbons and Power SEZ Ltd during insolvency proceedings. The court held that both the termination of the lease and the eviction action were “non est, illegal and bad in law” as they were taken during the moratorium period. “Given the object of Section 14(1) of the IBC' 2016, in the facts of the present case, neither the...

Arbitral Tribunal's Mandate Not Automatically Terminated After Deadline: J&K & Ladakh High Court

The High Court of Jammu & Kashmir and Ladakh has reiterated that an arbitral tribunal does not permanently lose its authority merely because the deadline to pass an award has expired, holding that proceedings can continue if the Court later extends the time. A Bench of Justice Sanjay Dhar relying on the Supreme Court's ruling in Rohan Builders (India) Pvt. Ltd. v. Berger Paints India Ltd. observed: "it is clear that expiry of stipulated time period for making award only makes the Arbitral...

Supreme Court Continues Symbolic Possession Of Tower-5 By RP In Morpheus Bluebell CIRP

The Supreme Court of India has directed that the interim arrangement permitting only symbolic possession of Tower-5 by the Resolution Professional of the Morpheus Bluebell project developed by Morpheus Prodevelopers Pvt Ltd shall continue. The company is undergoing the Corporate Insolvency Resolution Process (CIRP) in the Morpheus Bluebell project. The Court was hearing an appeal filed by SGN Universal Construction Company Private Limited against the National Company Law Appellate Tribunal's...

In Faceless Assessment, Income Tax Revision Cannot Be Decided Without Inquiry: Gauhati High Court

The Gauhati High Court has held that the revisional authority cannot dispose of revision proceedings in a mechanical manner under the Income Tax Act (Section 264), which allows a taxpayer to seek revision of an order through a faceless process without making, or causing, an enquiry. This is especially so where the assessee claims difficulty in producing voluminous records and seeks verification at the place of business. The court referred to an earlier Division Bench ruling that held that...

Madras High Court Protects Ayushmann Khurrana Starrer 'Pati Patni Aur Woh Do' From Apprehended Piracy

The Madras High Court recently protected Ayushmann Khurrana and Sara Ali Khan's Pati Patni Aur Woh Do from apprehended unauthorised broadcast by granting an ad interim injunction in favour of its producer. Justice Senthilkumar Ramamoorthy restrained internet service providers and cable TV operators from facilitating the unlawful broadcast of the film, which is slated for release on May 15, 2026. The court noted that “irreversible injury will occur, unless unlawful broadcast is prevented.” ...

Madras High Court Protects “Krishnavataram Part 1: The Heart” From Piracy Ahead of Release

The Madras High Court has protected the upcoming Hindi film “Krishnavataram Part 1: The Heart (Hridayam)” from apprehended piracy, observing that failure to prevent unlawful broadcast could result in “irreversible injury.” In an order dated April 30, 2026, Justice Senthilkumar Ramamoorthy granted interim injunctions against internet service providers and cable TV operators arrayed as respondents in a suit filed by Creativeland Studios Entertainment LLP. The court observed that the film is...

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....

Kerala HC Dismisses Challenge To Kerala Co-operative Laws, Says Co-op Banks Not Outside Banking Regulation

The Kerala High Court has dismissed a plea seeking to strike down the Kerala Co-operative Societies Act, 1969 and the Kerala State Co-operative Agricultural Development Banks Act, 1984, rejecting a challenge to the legal framework governing co-operative banks and holding that they do not operate outside the banking regulatory regime. The petitioner had argued that the Acts unlawfully exclude the jurisdiction of civil courts and vest adjudicatory powers in arbitrators, thereby depriving citizens...

Delhi High Court Orders Removal of Deepfake Videos and Content Violating Bhuvan Bam's Personality Rights

The Delhi High Court recently issued interim directions on a plea by content creator Bhuvan Bam seeking removal of infringing content, including deepfake videos, that continued to exploit his personality rights despite an earlier protective order. The court held that a prima facie case was made out, restrained further unauthorised use of his persona, and directed online platforms to take down identified infringing content within 36 hours. “I am of the view that Plaintiffs have established a...

Challenge To Impleadment Of Non-Signatory In Arbitration Maintainable Only After Award: Delhi High Court

The Delhi High Court has reiterated that where an arbitral tribunal rejects a jurisdictional objection, including to the impleadment of a non-signatory, the challenge to such a decision can be raised only after the tribunal proceeds with the arbitration and makes an award. On this basis, the court dismissed as not maintainable an appeal filed by Ocean View Properties LLP against an order of the arbitral tribunal impleading it as a party to the proceedings, even though it was not a signatory to...

Supreme Court Stays ₹5 Lakh Cost Imposed To Set Aside NBWs In Adarsh Housing SFIO Case

The Supreme Court recently (April 27) issued notice on a petition filed by Meenakshi Modi, an accused in an SFIO case linked to the Adarsh Build Estate housing fraud, to examine the validity of a Rs 5 lakh cost imposed by the Punjab and Haryana High Court while setting aside non-bailable warrants against her. The court stayed the condition till next hearing in August. A bench of Justices Sanjay Kumar and K. Vinod Chandran limited the notice to this aspect and directed Modi to appear...