Can Service Tax Be Levied On Transfer of Development Rights? Delhi High Court To Decide

The Delhi High Court on Monday took up a Revenue appeal that squarely raises the question of whether the transfer of development rights constitutes a taxable service under the Finance Act, 1994. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul issued notice in an appeal filed by the Service Tax Department against an order of the Delhi Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which had quashed a service tax demand of nearly Rs 5 crore raised on a real estate...

Software Ownership Disputes Involving IPR Not Arbitrable: Bombay High Court

The Bombay High Court has recently held that an arbitral tribunal was right in refusing to decide who owns a software product, saying such questions involve intellectual property rights that affect the public at large (rights in rem) and cannot be settled through private arbitration.A Single-Judge Bench of Justice Sandeep V Marne said that deciding ownership of the “Test Magic” software would inevitably involve ruling on trademark and copyright rights, which are not meant for arbitration. The...

Bombay High Court Temporarily Bars Salon From Using 'Jawed Habib' Marks After Franchise Expiry

The Bombay High Court has temporarily restrained a local salon operator from using the “Jawed Habib”, “Jawed Habib Hair & Beauty” and “JH” names and logos, holding that their use after the end of a franchise agreement amounts to prima facie trademark and copyright infringement.A single-judge Bench of Justice Sharmila U Deshmukh passed the ad-interim order on January 6, 2026, in favour of the popular hair salon franschise Jawed Habib Hair & Beauty Limited. The restraint will...

Delhi High Court Dismisses 'Luxury Litigation' Over Debt Assignment, Reaffirms NCLT Power To Probe Fraud

The Delhi High Court has dismissed what it described as “luxury litigation” challenging a debt assignment, saying issues of fraud or the existence of debt must be decided by the insolvency tribunal, not a civil court. A single-judge bench of Justice Purushaindra Kumar Kaurav rejected the suit at the threshold, holding that it was a “mala fide attempt” built on “clever drafting” to derail proceedings under the Insolvency and Bankruptcy Code. The court imposed costs of Rs 2 lakh, saying the case...

High Courts Cannot Exercise Parallel Contempt Jurisdiction Over NCLT In IBC Cases: Bombay High Court

The Bombay High Court on Monday held that contempt petitions alleging breach of orders passed by the National Company Law Tribunal in insolvency cases cannot be filed directly before the High Court. A single-judge bench of Justice Milind N Jadhav said that once contempt powers are conferred on the NCLT by law, the High Court should not exercise parallel jurisdiction. “Hence, once such contempt jurisdiction is vested in the tribunal, this court ought not to exercise parallel contempt...

Bombay High Court Imposes ₹15 Lakhs Cost On Anrose Pharma For Infringing 'ZERODOL' Trademark

The Bombay High Court has held that Anrose Pharma's adoption and use of the trade mark 'ZEROVOL-P' in respect of pharmaceutical products amounted to a clear case of infringement and passing off of IPCA Laboratories Limited's registered trade mark 'ZERODOL'. The Court observed that in matters involving medicinal products, a stricter standard of comparison is required, as even a likelihood of confusion poses a serious risk to public health. Justice Arif S. Doctor was hearing a commercial...

Madras High Court Rejects Vegan Brand Origin Nutrition's Interim Plea To Restrain 'ORIGIN FRESH' Trademark

The Madras High Court has refused to grant interim relief to Origin Nutrition Private Limited, a maker of vegan protein products, in its trademark infrigment dispute with Tech7 Phyll Private Limited over the use of the name “ORIGIN/ORIGIN FRESH” for selling fruits and vegetables. In an order dated December 19, 2025, Justice N Senthilkumar said that “ORIGIN” is a common, generic word and cannot be claimed as an exclusive trademark. The court also pointed out that the two companies are in very...

Madras High Court Refuses To Lift Interim Ban On YouTube Channels Streaming Raj Television's Tamil Films

The Madras High Court has refused to lift an interim injunction against a YouTuber accused of illegally streaming Tamil films claimed by Raj Television Network Limited. The case centres on the Tamil films 16 Vayathinile, Kalangarai Vilakkam and Kudiyirundha Kovil. Raj Television says it holds exclusive copyright over these films, including their digital and streaming rights. Justice N Senthilkumar, in an order passed on December 12, 2025, rejected Palanivel Dhaksnamoorthy's plea to lift an ex...

CGST |Tripura High Court Reads Down Section 16(2)(c), Shields Bona Fide Buyers From ITC Denial

The Tripura High Court has read down Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, holding that while Input Tax Credit can be claimed only if the tax charged by the supplier is paid to the Government, the provision cannot be applied to deny credit to a bona fide purchaser for the supplier's default.A Division Bench of Chief Justice M S Ramachandra Rao and Justice S Datta Purkayastha observed that while Parliament is competent to impose conditions on the availment of ITC,...

Income Declared Under VDIS Can Still Be Scrutinised If Higher Income Is Found: Madhya Pradesh High Court

The High Court of Madhya Pradesh at Jabalpur recently held that declaring income under the Voluntary Disclosure of Income Scheme, 1997 does not stop the income tax department from checking whether the correct income was disclosed, even though the scheme protects the assessee from being questioned about the source of that income. A Division Bench of Justice Vivek Rusia and Justice Pradeep Mittal said that VDIS gives only limited immunity. “The assessee is only protected from disclosing the...

Plea Of Delay U/S 29A A&C Act Cannot Be Used Selectively By NHAI When Extensions Granted In Similar Land Acquisition Cases: HP High Court

The Himachal Pradesh High Court held that the National Highway Authority of India could not be permitted to raise the plea of delay and laches to defeat continuation of arbitral proceedings when extensions had already been granted and proceedings concluded in the cases of other similarly placed landowners. The court remarked that, having participated in the proceedings for almost nine years, NHAI could not invoke delay, particularly when the object of the Arbitration and Conciliation Act, 1996...

Reassessment Notice To Non-Existent Firm Invalid: Bombay High Court Reiterates

The Bombay High Court has reiterated that proceedings initiated against a non-existent entity are invalid in law. A Division Bench of Justices B.P. Colabawalla and Amit S. Jamsandekar set aside a reassessment notice and a consequential assessment order issued under the Income Tax Act against a partnership firm that had merged into a private limited company years earlier. The case concerned a notice issued to J M Mhatre Infra Pvt. Ltd., described as an erstwhile partnership firm, seeking to...