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The Bar Bulletin

Justice R. Mahadevan and Justice B.V. Nagarathna

Supreme Court Allows Amendment of Plaint Over Newly Discovered Compromise Decree; Imposes ₹25,000 Costs

Haramani Sahoo vs Lalita Nayak [Decided on October 12, 2026]
Juridical Seat Of Arbitration

Can Arbitration Clauses Specify Two Places Without Creating Ambiguity on the Juridical Seat? Supreme Court Clarifies

Arcis Clean Energy vs Parshva Innovation [Decided on October 12, 2026]
Income Tax Reassessment TDS Ruling

Supreme Court: Reassessment Cannot Continue After ITAT Holds Assessee Not in Default for TDS Non-Deduction

Principal Officer, LG Electronics India vs Assistant CIT [Decided on October 07, 2026]
Supreme Court

SC: Compassionate Appointees Are Exception To Articles 14 And 16 And Cannot Be Placed Above Direct Recruits Based On Their Initial Date Of Appointment

M. Prema vs State of Tamil Nadu [Decided on October
Patent Infringement Pith And Marrow Test

Governing Test For Infringement Is ‘Pith And Marrow’ Test; Calcutta High Court Restrains Finorchem From Using NOCIL’s 4-ADPA Process

Nocil Ltd vs Finorchem Ltd [Decided on October on 07, 2026]
Software Licence Tax Deduction Rules

Madras HC Upholds Mahindra Holiday’s Accounting Method for Time-Share Membership Fees, Holds Software Licence Payments Outside Sec 194J for AY 2008-09

Commissioner of Income Tax vs Mahindra Holidays and Resorts India [Decided on October 05, 2026]