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Supreme Court Upholds Arbitral Award in Contract Dispute Over 'Change in Law' Clause — High Court Exceeded Jurisdiction Under Section 37 of Arbitration Act. Interpretation of contractual clause by Arbitral Tribunal was plausible and not perverse, hence not liable to be set aside under Section 34.

The Supreme Court allowed the appeal filed by South East Asia Marine Engineering and Constructions Ltd. (SEAMEC Ltd.) against the judgment of the Gauh...

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High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

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Bombay High Court Dismisses Writ Petition of Extra Departmental Agent Challenging Dismissal for Misappropriation. Departmental Enquiry Charge of Misappropriating Rs.100 Proved by Preponderance of Probabilities, No Perversity Found.

The petitioner, Ramdas Shankarrao Digraskar, was appointed as an Extra Departmental Agent (E.D.A.) on 5.8.1983 and later promoted to Extra Departmenta...

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Bombay High Court Allows Assessee's Appeal for Full Deduction of Roof Repair Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred by tenant on replacement of common roof held to be revenue expenditure allowable in entirety as commercial expediency.

The appellant, Danesh A. Irani, an assessee under the Income Tax Act, 1961, filed an appeal against the order of the Income Tax Appellate Tribunal (IT...

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Bombay High Court Dismisses Writ Petition Challenging EPF Appellate Tribunal Order for Lack of Merit. Petitioner failed to demonstrate any perversity or error in the Tribunal's decision confirming damages under Sections 7A and 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The petitioner, M/s Shiv Herbal Research Laboratory Ltd., filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an...

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Arbitration Law Explained: Supreme Court on Existence and Validity of Arbitration Agreement (2026 Judgment)

he case involved a dispute between the parties regarding the applicability and validity of an arbitration clause contained in the agreement. The High ...