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Supreme Court Allows State Appeal in Tender Cancellation Case — Public Interest Justifies Cancellation of LoI Despite Prior Acceptance. Non-Arbitrariness in State Action Not Established When Cancellation is Based on Legitimate Concerns Over Technical Compliance and Financial Viability.

The dispute arose from a tender issued by the State of Himachal Pradesh for the supply, installation, and maintenance of electronic Point-of-Sale (ePO...

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Supreme Court Dismisses Section 11 Petition for Appointment of Arbitrator in International Commercial Arbitration Dispute. Seat of Arbitration Held to be Dubai, UAE, Not India, Based on Express Terms of Distributorship Agreement.

The present petition was filed under Section 11(6)(a) read with Section 11(12)(a) of the Arbitration and Conciliation Act, 1996, seeking appointment o...

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Supreme Court Issues Directions for Migrant Labourers in Suo Motu Writ Petition During COVID-19 Pandemic. The Court ordered transportation, food provision, and withdrawal of prosecutions under Section 51 of the Disaster Management Act, 2005, to address miseries caused by lockdown and pandemic fears.

The Supreme Court of India, in a suo motu writ petition, addressed the severe hardships faced by migrant labourers during the COVID-19 pandemic, which...

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High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance not subject to TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax ...

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High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

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Bombay High Court Dismisses Appeal Against Interlocutory Injunction in Film Rights Dispute — Agreement for Commission and Overflow Payments Upheld as Prima Facie Valid.

The appeal arose from an order of a Learned Single Judge granting interlocutory relief in a suit concerning rights in the film 'Hum Hai Rahi Pyar Ke'....

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Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case — Royalty on Bad Debts Not Deductible Without Actual Sales. ITAT erred in deleting disallowance of royalty paid on bad debts where software did not work, as no sale occurred.

The case involves an appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appel...