Calcutta High Court
LEGAL SUBJECT
International Law
Judgment analyses where this is the main or secondary subject.Latest analyses
29 ARTICLES
Calcutta High Court
Article 24(2) does not entitle a foreign company’s Indian PE to domestic-company tax rates.
The appellant, a Netherlands-incorporated non-resident banking company, carried on banking operations in India through a branch treated as a permanent establishment (PE) under the Income-tax Act, 1961 and the India–Ne...5 MIN READ↗
Calcutta High Court
A foreign company’s higher tax rate does not violate the DTAA’s non-discrimination clause.
The appellant, Royal Bank of Scotland N.V., formerly ABN Amro Bank N.V., is a Netherlands-incorporated non-resident banking company carrying on business in India through a branch recognised as its Permanent Establishm...5 MIN READ↗
Calcutta High Court
Interest remitted by an Indian PE to its foreign head office requires TDS; non-compliance bars deduction.
The appellant, formerly ABN Amro Bank N.V., was a Netherlands-incorporated non-resident banking company carrying on business in India through a branch recognised as a permanent establishment (PE).4 MIN READ↗
Kerala High Court
Interpol arrest warrants: Nodal agency must promptly alert MEA and jurisdictional Magistrate, Kerala High Court rules
The appellant, an NRI businessman, alleged that the eighth respondent had borrowed approximately AED 6 million from him for a hotel business and failed to repay it. A cheque issued towards repayment was dishonoured, f...4 MIN READ↗
Supreme Court
Abu Salem cannot add jail-earned remission to 25-year extradition limit, Supreme Court rules
The appellant was extradited from Portugal to India pursuant to the Union Government’s sovereign assurance that he would not be subjected to the death penalty or imprisonment exceeding 25 years. He was taken into Indi...4 MIN READ↗
Karnataka High Court
Finance Act 2010 amendment to Section 9 cannot retrospectively tax offshore technical-service payments, Karnataka HC rules
The Appellant entered into agreements dated 20 September 1995 with Raytheon Ebasco Overseas Ltd. (REOL), Badger Energy Inc. and Energy Overseas International Inc. for offshore equipment supply, engineering, transporta...4 MIN READ↗
Bombay High Court
Bombay High Court upholds sugar export ban, rejects exporters’ plea to honour pre-paid overseas contracts in public interest
The Petitioners, primarily merchant exporters, entered into contracts with overseas buyers for the export of sugar and claimed to have received advance payments before 13 May 2026.4 MIN READ↗
Bombay High Court
Bombay High Court upholds retrospective asset disclosure order against Rolta founder over alleged evasion of ₹1,800-crore foreign decree
The Appellant challenged an order directing him to disclose on oath details of his assets, bank accounts, bank statements, income-tax returns and alleged alienations from the commencement of the New York proceedings,...4 MIN READ↗
Delhi High Court
Habitual residence and comity of courts prevail over prolonged stay resulting from defiance of foreign custody orders.
The Petitioner (father) and Respondent No. 2 (mother) married in 2014 and relocated to California, USA, where their son, Master “S” (a US citizen), was born in 2016.3 MIN READ↗
Gujarat High Court
Rebate of duty is restricted to the quantity of goods actually exported, not quantity dispatched from factory.
The petitioner, a manufacturer of Metallurgical Coke, cleared specific quantities of goods from its factory for export to Singapore between April and May 20113 MIN READ↗
Delhi High Court
### Secondment Reimbursements and Technical Services Transferred via Training Constitute Taxable Fees for Included Services
The Respondent, Ernst & Young U.S. LLP (EY US), a US-based entity, entered into deputation agreements with its Indian affiliates (EY India entities) to second employees for 2-3 years3 MIN READ↗
Bombay High Court
Dividend and royalty income must reflect real income, accounting for refunds made under Advance Pricing Agreements.
The Respondent-Assessee (GIA US), a US-based entity, provided diamond grading services and technical know-how to its Indian subsidiary (GIA India).3 MIN READ↗
Delhi High Court
Import Restrictions Operating Prospectively Cannot Apply to Goods That Arrived Prior to Official Gazette Publication
The Petitioner, a trader of precious metals, imported Platinum Alloy Jewellery from Bangkok, Thailand via Airway Bills dated March 30 and 31, 20262 MIN READ↗
Bombay High Court
Welfare of Breastfed Child Outweighs Comity of Courts in Denying Father's Repatriation Writ
The Petitioner (husband/father) and Respondent No. 2 (wife/mother) are Indian nationals who married in California in 2013 and later registered their marriage in Goa in 20143 MIN READ↗
Bombay High Court
Transborder Reputation Requires Proof of Significant Local Goodwill and Customer Base Beyond Minimal Internet Presence or Foreign Sales
The Plaintiffs, UAE-based perfume entities, claim use of the mark "Ahmed Al Maghribi" since 2000 and the calligraphic logo "Ahmed" since 2015.2 MIN READ↗
Bombay High Court
Mother’s custody is not unlawful where visa revocation and child’s welfare necessitate residence in India.
The Petitioner (father) and Respondent No. 2 (mother) are US citizens; their minor son ‘N’ (born 2014) is also a US citizen.2 MIN READ↗
Delhi High Court
Writ Petition Challenging Show Cause Notice Regarding Preferential Tariff Under Trade Agreement Held Not Maintainable
The petitioners, importers of copper tubes and pipes from Vietnam, challenged Show Cause Notices (SCNs) issued by Customs authorities.2 MIN READ↗
Gujarat High Court
Delegated legislation takes effect only upon digital signature and publication in the Official Gazette, not retrospectively.
The Petitioner No. 1, a company trading in precious metals, imported 1,458 pieces of platinum jewelry from Thailand under the ASEAN-India Free Trade Area (AIFTA) agreement2 MIN READ↗
Delhi High Court
National Sports Federations must constitute Athletes’ Commissions in accordance with international body regulations.
The petitioner, an Arjuna Awardee and former national volleyball player, sought directions to the Indian Olympic Association (IOA) and the Volleyball Federation of India (VFI) to conduct elections for the VFI Athletes...2 MIN READ↗
Supreme Court
Foreign summary judgment refusing leave to defend despite triable issues is unenforceable under Section 13 CPC.
The dispute arose from a 1995 Share Purchase and Co-operation Agreement (SPCA) between the Appellant (a German company) and the Respondent (an Indian company) for an industrial gas joint venture3 MIN READ↗
Madhya Pradesh High Court
Paramount welfare of the child overrides foreign court orders in Habeas Corpus custody disputes.
The Petitioner (father) and Respondent No. 3 (mother) were residents of Texas, USA, where their two minor children were raised2 MIN READ↗
Delhi High Court
CARA is mandated to facilitate NOCs for inter-country relocation of children validly adopted under HAMA.
Petitioner No. 1 (a minor) was adopted by Petitioner Nos. 2 (an Indian citizen with Canadian PR) and 3 (a Canadian citizen and OCI holder) in 2019 according to Sikh customs, followed by a formal Adoption Deed under th...3 MIN READ↗
Delhi High Court
Extradition treaty permitting trial for connected offences is consistent with Section 21 of the Extradition Act.
The petitioner, a British national, was alleged to be a middleman in the VVIP helicopter procurement deal (AgustaWestland), involving the subversion of mandatory altitude requirements through kickbacks to Indian offic...2 MIN READ↗![CBN is not liable for non-registration of import contracts not reflected on the foreign authority's portal.. Devki Global Capital Private Limited & Anr. v. Union of India through Secretary, Ministry of Finance & Anr., LPA 211/2020 (Lead Case) [2026:DHC:XXXX]. Delhi High Court. LawLens](/stories/thumbnails/cbn-is-not-liable-for-non-registration-of-import-contracts-not-reflected-on-the-foreign-au-2d2932e79c7c44db813b4b3a6650d733.webp)
Delhi High Court
CBN is not liable for non-registration of import contracts not reflected on the foreign authority's portal.
The Appellants, importers of poppy seeds, challenged a Single Judge judgment dated 14.07.2020 which dismissed their writ petitions1 MIN READ↗![CBN is not liable for non-registration of import contracts not reflected on the foreign authority's portal.. Devki Global Capital Private Limited & Anr. v. Union of India through Secretary, Ministry of Finance & Anr. [LPA 211/2020 and connected matters; 2026:DHC:XXXX (Neutral Citation pending)]. Delhi High Court. LawLens](/stories/thumbnails/cbn-is-not-liable-for-non-registration-of-import-contracts-not-reflected-on-the-foreign-au-6528eb5315524fecb39bdef60badb957.webp)
Delhi High Court
CBN is not liable for non-registration of import contracts not reflected on the foreign authority's portal.
The Appellants, Indian importers of poppy seeds, challenged a Single Judge’s judgment dated 14.07.2020 which dismissed their writ petitions.3 MIN READ↗![Deemed acceptance and past conduct establish a valid arbitration agreement for enforcing foreign awards.. Trammo DMCC (formerly Transammonia DMCC) v. Nagarjuna Fertilizers and Chemicals Ltd. [2026:BHC-OS:5643]. Bombay High Court. LawLens](/stories/thumbnails/deemed-acceptance-and-past-conduct-establish-a-valid-arbitration-agreement-for-enforcing-f-c8af30c87cb94db0ad8a61acbc19b5eb.webp)
Bombay High Court
Deemed acceptance and past conduct establish a valid arbitration agreement for enforcing foreign awards.
The Petitioner (Trammo), a foreign entity, sought recognition and enforcement of five foreign arbitral awards (two interim final awards and three cost awards) passed by an ad-hoc tribunal seated in London.3 MIN READ↗![Deemed acceptance of contract terms and ad-hoc jurisdictional agreements facilitate enforcement of foreign awards.. Trammo DMCC (Formerly known as Transammonia DMCC) v. Nagarjuna Fertilizers and Chemicals Ltd., Commercial Arbitration Petition No. 441 of 2017 with connected matters. [2026:BHC-OS:5643]. Bombay High Court. LawLens](/stories/thumbnails/deemed-acceptance-of-contract-terms-and-ad-hoc-jurisdictional-agreements-facilitate-enforc-4535032b178841e0ba69cf3a1e0aee2f.webp)
Bombay High Court
Deemed acceptance of contract terms and ad-hoc jurisdictional agreements facilitate enforcement of foreign awards.
The Petitioner (Trammo) sought recognition and enforcement of five foreign arbitral awards passed by an ad-hoc tribunal seated in London.3 MIN READ↗![### Enforcement of Foreign Awards Cannot Be Denied Through Merits-Based Review or Challenges to Deemed Contractual Acceptance. Trammo DMCC (Formerly known as Transammonia DMCC) v. Nagarjuna Fertilizers and Chemicals Ltd. [2026:BHC-OS:5643]. Bombay High Court. LawLens](/stories/thumbnails/enforcement-of-foreign-awards-cannot-be-denied-through-merits-based-review-or-challenges-t-f28661e91f534b77850e1d6cd2dde4ae.webp)
Bombay High Court
### Enforcement of Foreign Awards Cannot Be Denied Through Merits-Based Review or Challenges to Deemed Contractual Acceptance
The Petitioner (Trammo), a Dubai-based judgment creditor, sought the recognition and enforcement of five foreign arbitral awards (two interim awards and three cost awards) passed by an ad-hoc tribunal seated in London.3 MIN READ↗No articles match these filters.