Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court

The Himachal Pradesh High Court dismissed a writ petition holding that mere financial or consequential interest was insufficient to implead a non-signatory in the arbitration proceedings unless the stringent tests as laid down by the Supreme Court which include participation in the negotiation, performance or termination of contract were satisfied. Justice Ajay Mohan Goel observed: “Merely because the petitioner had a substantial interest in the subject matter of the contract, the same...

Delhi High Court Bars Use Of “IGBC” Name Over Similarity With US Green Building Council Mark

The Delhi High Court has permanently restrained Mumbai-based Deming Certification Services Private Limited from using the marks “International Green Building Council,” “IGBC,” or any deceptively similar to the mark of U. S. Green Building Council (USGBC). The court held that the use infringed the registered trademarks of the USGBC, a non-profit organisation that promotes sustainability in building design, construction, and operation, and provides green building certification services. It...

Transfer Pricing | Comparables With Non-Export Operations Can't Be Benchmarked Against Export-Only Assessee: Delhi High Court

The Delhi High Court has made it clear that companies engaged in activities beyond export services cannot be treated as functionally comparable to an assessee providing export-only services.A Division Bench of Justices V. Kameswar Rao and Vinod Kumar thus upheld exclusion of such entities for the purpose of transfer pricing analysis qua an assessee engaged in providing investment advisory services to its Associated Enterprises (AE) in Mauritus.The Court was dealing with the Income Tax...

Buyer Cannot Reject Goods After Putting Them To Use: Bombay High Court Upholds Arbitral Award Against Godrej & Boyce Manufacturing

The Bombay High Court dismissed a petition under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"), holding that once goods are put to use by the buyer, such conduct amounts to deemed acceptance under section 42 of the Sale of Goods Act, 1930 ("SOGA"), the buyer cannot later reject the goods on the ground of alleged defects. A claim for damages can be filed for breach of warranty but goods cannot be rejected, the court ruled. Justice Sandeep V. Marne refused ...

Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final Assessment

The Gujarat High Court recently granted relief to a company which had inadvertently filed its objections to a proposed transfer pricing adjustment for Assessment Year 2022-23 before the jurisdictional assessing officer instead of filing it before the faceless authority.The petitioner had sought quashing of final Assessment Order dated 02.05.2025 passed under Section 143(3) read with Section 144C (3) and Section 144B of the Income Tax Act, for Assessment Year 2022-23. The petitioner...

Employment Agreement Is Valid Proof of Right: Delhi High Court Sets Aside Patent Rejection After Inventor's Death

The Delhi High Court has set aside a Patent Office order that refused a patent application filed by Nippon Steel Corporation for a “high-strength steel sheet and its manufacturing method.” The court held that the Patent Office wrongly rejected the application on the ground that Nippon Steel had failed to establish “proof of right.” It also found fault with the Patent Office's view that an employment agreement could not serve as valid proof of such a right.Proof of right refers to documents...

Not Chargesheeted Or Summoned In Predicate Case, Woman Accused Gets Bail Under PMLA: Delhi High Court

The Delhi High Court has granted bail to a woman accused under the Prevention of Money Laundering Act, 2002 (PMLA), noting that she was neither chargesheeted by the police nor summoned by the Magistrate in the predicate offence.Justice Swarana Kanta Sharma observed,“the record reflects that the applicant was not found culpable at the stage of police investigation, nor was any prima facie case found against her by the learned Magistrate in the private complaint proceedings.”Applicant Sandeepa...

Income Tax Act | Long Term Capital Gains Exemption Available Even If Residential House Was Demolished Before Sale: Madras High Court

The Madras High Court held that the Long-Term Capital Gains exemption under Section 54 of the Income Tax Act cannot be denied merely because the residential house was demolished before its sale. The bench stated that since the sale took place later and the assessee reinvested the capital gains in another house within the prescribed time, the exemption is allowable. Section 54 of the Income Tax Act, 1961, provides a Long-Term Capital Gains (LTCG) exemption when an individual or HUF...

Kerala High Court Asks Centre To Decide Whether SNDP Yogam Is Governed By Companies Act Or Kerala NTC Act

The Kerala High Court, in a recent decision, directed the Union government to comply with a 2009 Delhi High Court order and decide if the Sree Narayana Dharma Paripalana Yogam (SNDP Yogam) is governed by the Companies Act or the Kerala Non-Trading Companies Act.The Division Bench comprising Justice Devan Ramachandran and Justice M.B. Snehalatha set aside the Single bench judgment, which had set aside a 1974 government order that granted exemption to the Yogam, a company registered under the 1882...

GST Demand Stayed As Audit Report Issued By Unauthorised Officer: Orissa High Court Finds Prima Facie Jurisdictional Defect

The Orissa High Court has stayed further proceedings arising from a Goods and Services Tax (GST) demand-cum-show cause notice issued under Section 73 of the Central Goods and Services Tax Act, 2017, after finding a prima facie jurisdictional defect in the audit process that formed the basis of the demand. The interim order was passed in a writ petition which challenged an audit notice and a consequential demand-cum-show cause. The demand was issued following an audit report...

Delhi High Court Bars Misuse Of Moneycontrol Name For Running Fraudulent Investment Schemes

The Delhi High Court has permanently restrained several individuals from misusing the “Moneycontrol” name, a widely used financial news and stock market information platform, to run fraudulent investment schemes on WhatsApp. The court also ordered that the WhatsApp accounts and mobile numbers linked to the scam must remain blocked. A single bench of Justice Manmeet Pritam Singh Arora passed the order on December 19, 2025, in a trademark infringement and passing-off suit filed by Network18 Media...

Customs Act | Gujarat High Court Upholds CARR Ruling Allowing Duty Free Import On Inshell Walnuts Treating It As 'Dietary Fibre'

The Gujarat High Court upheld ruling of Customs Authority for Advance Rulings granting exemption from payment of Basic Customs Duty for inshell-walnuts imported by an entity treating the goods as "dietary fibre". The respondent- assessee is a transferee of Duty-Free Import Authorisations issued against the export of Assorted Confectionary Products (SION E-1) and Biscuits (SION E-5).The respondent had filed an application under Section 28H(Application for advance ruling) Customs Act before...