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Bombay High Court Dismisses Appeal by ONGC Against Upholding of Arbitral Award in Contract Dispute. Interpretation of Contract Terms and Findings of Fact by Arbitral Tribunal Not Open to Challenge Under Section 34 of Arbitration and Conciliation Act, 1996.

The case arises from a commercial arbitration appeal filed by Oil and Natural Gas Corporation Ltd. (ONGC) against the judgment of a Single Judge of th...

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Bombay High Court Dismisses Petition Challenging Appellate Authority's Order in Electricity Tariff Dispute — Activity Held as Manufacturing, Not R&D, for Tariff Classification Under Electricity Act, 2003.

The petitioner, a power distribution company, challenged an order of the Appellate Authority under Section 127 of the Electricity Act, 2003, which hel...

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Supreme Court Modifies High Powered Committee Recommendations in Chardham Highway Project Case to Balance Development and Environmental Protection. The court held that widening of highways in ecologically sensitive Himalayan region must be subject to strict environmental safeguards and monitoring.

The case concerns the Chardham Mahamarg Vikas Pariyojna, a project by the Ministry of Road Transport and Highways to widen approximately 900 km of nat...

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Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...