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The Bar Bulletin

Madras HC sale leaseback depreciation

Sale and Leaseback Not a Colourable Device Merely Due to Tax Benefits; Madras HC Allows Depreciation on Films

Commissioner of Income Tax vs Vijay Shanthi Builders [Decided on April 20, 2026]
Kerala HC hypothecation stamp duty

Kerala High Court: Hypothecation Executed Post Credit Sanction Not Chargeable as ‘Pledge’ or ‘Mortgage Deed’ Under Kerala Stamp Act, 1959

Kerala Gramin Bank vs Saifudheen M [Decided by April 08, 2026]
Bombay HC house mark infringement

Trade Marks Act Provides No Independent Immunity to ‘House Marks’; Bombay High Court Awards ₹10 Lakh Costs to Sun Pharma

Sun Pharmaceutical Industries Ltd vs Satej M. Katekar [Decided on April 22, 2026]
Karnataka HC cheque memo validity

Seal & Signature On Cheque Return Memo Is Not Mandatory After Introduction Of ECS; Karnataka High Court Upholds Conviction Under Sec 138 NI Act

Jagadish R vs B.S Ravi [Decided on April 16, 2026]
IBC misuse CIRP Supreme Court

IBC Not a Recovery Tool: SC Flags Misuse of CIRP to Recover Individual Dues from Solvent Companies

Anjani Technoplast vs Shubh Gautam [Decided on April 23, 2026]
Supreme Court arbitration seat ruling

Venue Of Hearings Or Place Where Award Is Rendered Does Not Alter Seat Of Arbitration; Supreme Court Explains Supervisory Jurisdiction In Arbitral Proceedings

J&K Economic Reconstruction Agency vs Rash Builders India [Decided on April 15, 2026]