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Supreme Court

Supreme Court Allows Arbitration Petition and Refers Non-Signatory to Arbitration Under Group of Companies Doctrine. The Court held that the referral court under Section 11(6) of the Arbitration and Conciliation Act, 1996 must only examine the existence of an arbitration agreement on a prima facie basis, and the group of companies doctrine can bind a non-signatory to the arbitration agreement.

20 Sep 2024

The present petition was filed under Section 11(6) read with Section 11(9) of the Arbitration and Conciliation Act, 1996 seeking appointment of a Sole...

Supreme Court

Supreme Court Refers Group of Companies Doctrine to Larger Bench in Arbitration Dispute Over Software Agreement. Questions validity of applying the doctrine to bind non-signatory parent company to arbitration under Sections 8, 11, 35, and 45 of the Arbitration & Conciliation Act, 1996.

13 Sep 2024

The petitioner, Cox & Kings Ltd., filed a petition under Section 11(6) read with Section 11(12)(a) of the Arbitration & Conciliation Act, 1996, seekin...

High Court

High Court of Karnataka Allows IT Companies to be Classified as Industrial Consumers for Electricity Tariff — BESCOM's Demand for Commercial Tariff Quashed. Software Development and Data Processing Constitute Manufacturing Process Entitling IT Companies to HT 2(A) Industrial Tariff Category Under BESCOM's Own Circular and Precedent.

27 Nov 2017

The judgment involves a batch of writ petitions filed by IT/ITeS companies, including Talisma Corporation Private Limited, Cognizant Technology Soluti...

High Court

High Court of Karnataka Dismisses Writ Petitions Challenging DRT Orders Under SARFAESI Act — Alternative Remedy of Appeal Under Section 17(7) Available. Petitioners, as tenants of secured asset, cannot bypass statutory appellate remedy by invoking writ jurisdiction under Article 226 of the Constitution.

8 Aug 2017

The petitioners, who were tenants of a property that was a secured asset of the respondent HDB Financial Services Ltd., filed securitisation applicati...

High Court

High Court of Karnataka Allows Revenue's Appeals in Part, Upholds Deduction Under Section 10A for Sub-Contracted Software Development Work. The court held that income from on-site work sub-contracted to an associated enterprise is eligible for deduction under Section 10A of the Income Tax Act, 1961, as the assessee derived income from export of computer software.

29 Jul 2015

The case involves appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribu...

High Court

Bombay High Court Dismisses Interlocutory Injunction in Copyright Infringement and Breach of Confidence Action — No Prima Facie Case of Infringement of Software Source Code. Court holds that copyright in software does not extend to ideas, algorithms, or functionality, and that confidentiality is lost when source code is shared without express restrictions.

15 Jul 2015

The Plaintiffs, eXEGESIS Infotech (India) Pvt. Ltd. and another, filed a suit alleging copyright infringement and breach of confidence against Mediman...

High Court

Bombay High Court Dismisses Petitioner's Challenge to Acceptance of Technical Bid in Tender for MRI Machines. Court Holds That Tender Conditions Were Complied With by Respondent No.4.

14 Aug 2013

The petitioner, Philips Electronics India Ltd., filed a writ petition challenging the acceptance of the technical bid of respondent no.4, Siemens Ltd....

High Court

Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

11 Jul 2012

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case - STP Undertaking Exemption Denied as Manufacturing Commenced Before 1 April 1994. The court held that the conditions of Section 10A(2) of the Income Tax Act, 1961 were not fulfilled because the undertaking had already started manufacturing before the cutoff date, and the subsequent slump sale did not affect the commencement date.

6 Mar 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the Income Tax Appellate Tribunal's decision allowing the assessee...

High Court

Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

9 Feb 2010

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...

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