Income Tax Appeal Nos. 945, 2306, 2331 of 2022 with Income Tax Appeal Nos. 72, 73, 553, 779 of 2023 with Income Tax Appeal (L) No. 21874 of 2022
Parties: Commissioner of Income-tax, (IT)-2 Versus Gemological Institute of America Inc.
Coram: THE HONOURABLE MR. JUSTICE B.P. COLABAWALLA & THE HONOURABLE MR. JUSTICE FIRDOSH P. POONIWALLA
Advocates: For the Appellants: Senior Advocate N. Venkatraman, ASG, a/w Subir Kumar, Akhileshwar Sharma, Ashita Aggarwal, Diksha Pandey, Advocates. For the Respondent: J.D. Mistri, Senior Advocate, a/w Niraj Sheth, Gunjan Kakkad, i/b Atul K. Jasani, Advocates.
Head Note:
Income-tax Act, 1961 – Sections 9(1)(i), 92, 92C, 92CA, 92CC, 92CD, 92CE, 115A, 143(3), 144C & 253 – India-US Double Taxation Avoidance Agreement – Articles 5, 7 & 12 – Permanent Establishment – Royalty – Advance Pricing Agreement – Real Income – Arm's Length Price – Income Tax Appeals – Revenue challenged the ITAT orders holding that GIA In...
Transfer Criminal Petition No. 48 of2026
Parties: Mude Gopal Dinesh Naik & Others Versus The State of Andhra Pradesh & Others
Coram: THE HONOURABLE MR. JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO
Advocates: For the Petitioner: Chinta Naga Sumanth, Advocate. For the Respondent: Public Prosecutor, A. Nirmalbabu, Advocate.
Head Note:
B.N.S.S., Act - Section 447 -
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Transfer Civil Miscellaneous Petition No. 41 of 2025
Parties: Petitioner Versus Respondent
Coram: THE HONOURABLE MR. JUSTICE V. GOPALA KRISHNA RAO
Advocates: For the Petitioner: ---------- For the Respondents: ----------
Head Note:
Civil Procedure Code, 1908 - Section 24 -
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A.S. No. 659 of 2019
Parties: B. Kousalya & Another Versus T. Jayabalan & Others
Coram: THE HONOURABLE DR.(MRS) JUSTICE A.D. MARIA CLETE
Advocates: For the Petitioners: Revathy Radhakrishnan, V. Logesh, M/s. N. Ramesh, Advocates. For the Respondents: R1 to R3 & R5, P. Stalin Selvasekaran, K. Vaidhyanathan, R4 & R6, S. Karthik, Sr Stage, M/s. J. Franklin, M/s. C. Shankar, Advocates.
Head Note:
Civil Procedure Code - Order VI Rule 4 -
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Writ Petition Service Single No.1550 of 2026
Parties: Saurabh Kumar Thapliyal & Others Versus State of Uttarakhand & Another
Coram: THE HONOURABLE MR. JUSTICE PANKAJ PUROHIT
Advocates: For the Petitioners: Prem Prakash Singh Phartiyal, learned counsel. For the Respondents: Sushil Vashistha, learned S.C., B.S. Negi, learned counsel.
Head Note:
Comparative Citation:
2026 UHC 4832,
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OP. No. 583 of 2025 & A. No. 6131 of 2025 & O.A. No. 1155 of 2025
Parties: Lavanya Versus Dhivahar
Coram: THE HONOURABLE DR.(MRS) JUSTICE A.D. MARIA CLETE
Advocates: For the Petitioners: Vaishali Pandian, S.P. Nagaraj, M.S. Niranjhan, R. Annapoorani, M/s. S.P. Arthi, Advocates. For the Respondent: Respondent Set Ex-parte On 08/04/2026.
Head Note:
Guardians & Wards Act, 1890 - Section 3, Section 7, Section 8, Section 9 Section 10 & Section 25 -
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Consumer Complaint No. 1362 of 2018
Parties: M/s. TSR Cotton Ginning Mill, Andhra Pradesh Versus Oriental Insurance Co. Ltd., Divisional Office-II, Koritipadu Guntur
Coram: THE HONOURABLE MR. AVM JONNALAGADDA RAJENDRA AVSM VSM (RETD) PRESIDING MEMBER & THE HONOURABLE MR. JUSTICE SHASHI NANDKEOLYAR, MEMBER
Advocates: For the Complainant: Jaladhar Das, Advocate. For the Opposite Parties: Summi Singh, Advocate (VC).
Head Note:
Consumer Protection Act, 1986 - Section 21 -
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Appeal Nos. 371, 372, 374 of 2025 [Along with Misc. Application Nos. 869 & 870, 871, 872, 942 of 2025]
Parties: Prakash Ganpat Utekar & Others Versus Securities and Exchange Board of India SEBI Bhavan
Coram: THE HONOURABLE MR. JUSTICE P.S. DINESH KUMAR, PRESIDING OFFICER, THE HONOURABLE MS. MEERA SWARUP, TECHNICAL MEMBER & THE HONOURABLE DR. DHEERAJ BHATNAGAR, TECHNICAL MEMBER
Advocates: For the Appearing Parties: Aansh Desai, Advocate i/b. Pythagoras Legal, Gulnar Mistry, Bhushan Shah, Abhishek Nair, Advocates i/b. Mansukhlal Hiralal & Co., Vinay Chauhan, Aansh Desai, i/b. Pythagoras Legal, Advocates.
Head Note:
Subject
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Appeal No. 136 of 2026
Parties: Chenthil R Iyer Versus Securities and Exchange Board of India SEBI Bhavan
Coram: THE HONOURABLE MR. JUSTICE P.S. DINESH KUMAR, PRESIDING OFFICER, THE HONOURABLE MS. MEERA SWARUP, TECHNICAL MEMBER & THE HONOURABLE DR. DHEERAJ BHATNAGAR, TECHNICAL MEMBER
Advocates: For the Appellant: Abhishek Mishra, Practicing Company Secretary with Ali Asgar Tambawala Practicing Company Secretary.
Head Note:
Subject
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W.P.(C) Nos. 17715 of 2025 & 11766 of 2026
Parties: Channapetta Service Co-Operative Bank Ltd, Represented By Its Secretary Chennapetta, Kollam & Another Versus G. Anithakumari & Another
Coram: THE HONOURABLE MR. JUSTICE VIJU ABRAHAM
Advocates: For the Petitioners: M.R. Anison, P.A. Rinusa, Annie Jacob, P.R. Dona Margret, Dr. K.P. Pradeep, T.T.Biju, T. Thasmi, M.J. Anoopa, Advocates. For The Respondents: GP, Premchand. R. Nair, M.R. Anison, T.P. Pradeep, M. Sasindran, P.A. Rinusa, V.R. Anagha Renjith, P.K. Sathees Kumar, R.K. Prasanth, M.V. Minikumary, Jijo Joseph, Devu Shaji, Advocates.
Head Note:
Kerala Co-operative Societies Rules, 1969 - Rule 198(4) -
Comparative Citation:
2026 KER 43415,
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