S.108 Customs Act | Statements Recorded By Customs Officers Sufficient To Proceed To Trial: Kerala High Court

The Kerala High Court has refused to discharge one of the accused in a CBI corruption case, holding that in the present case, statements recorded by Customs officers under Section 108 of the Customs Act, along with other materials constitute sufficient prima facie grounds to proceed to trial. “Thus, in the instant case, prima facie, there are materials to proceed with trial of the revision petitioner/accused No.3. No doubt, the evidentiary value of approvers and how far the same to be believed...

Delhi High Court Appoints Arbitrator In ₹91 Lakh Benetton–Gini and Jony Payment Dispute

The Delhi High Court has appointed a sole arbitrator to adjudicate a Rs. 91,21,454 dispute between global fashion brand Benetton India Pvt Ltd and children's apparel company Gini and Jony Ltd arising out of unpaid dues under a 2014 Distribution Agreement. The Court held that whether subsequent settlement agreements superseded the original contract and extinguished the arbitration clause must be decided by the arbitral tribunal and not at the stage of appointment. Justice Jasmeet Singh ruled...

Gujarat High Court Quashes Reassessment On Income From Property Sale After Fraudulent Deeds Cancelled

The Gujarat High Court has recently quashed reassessment proceedings initiated under Section 148A of the Income Tax Act agaisnt an individual taxpayer after noting that the Assessing Officer failed to consider that two sale deeds had been cancelled on account of fraud and that the sale consideration had been reversed. Section 148A governs the procedure to be followed before reopening an assessment. A bench of Justice A.S. Supehia and Justice Pranav Trivedi recorded that the sale deeds dated...

Kerala High Court Restrains Former G-TEC Franchisee From Using GIO TECH Mark

Holding that “G-TEC” and “GIO TECH” are phonetically similar and confusion is likely to be caused, the Kerala High Court has restrained a former franchisee from using the marks “GIO TECH” and “GIO TECH COMPUTER ACADEMY,” setting aside a trial court order that had refused interim relief. Justice S. Manu, in a judgment delivered on February 18, 2026, held that the analysis made by the court below was “by dissecting the trademarks” and that such an exercise “is not in consonance with the settled...

Purva Dhanashree Moves Delhi High Court Amid Trademark Dispute Over 'Vilasini Natyam'

Renowned classical dancer Purva Dhanashree has approached the Delhi High Court seeking permission to continue using the name 'Vilasini Natyam' for her public performances, challenging the exclusive trademark claimed by her guru, Swapnasundari, a Padma Shri awardee, over the traditional dance form. On Thursday 26 February, Justice Tushar Rao Gedela urged the “guru-shishya” duo to resolve the matter through dialogue, noting that while the trademark is registered, the guru's own research indicates...

Income Tax Act | Ten-Year Block Under Section 153A Includes Search Year: Gujarat High Court

The Gujarat High Court on 23 February held that tax authorities must include the search year when computing the ten-year block for reopening assessments under Section 153A of the Income Tax Act, 1961. A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi quashed a notice issued in 2025 for Assessment Year 2014-2015, as it fell outside the ten-year period, with the tenth year being Assessment Year 2015-16. The Court observed that to reopen proceedings under Section 153A, “the date...

Arbitrator Appointed By Agreed Institution Not Per Se Unilateral: Madras High Court

Drawing a clear distinction between unilateral appointments and institutional nominations, the Madras High Court has held that an arbitrator appointed by an arbitral institution agreed upon by the parties cannot automatically be treated as a unilateral appointee, even if one side initiates the process. “The appointment of Arbitral Tribunal by an institution that is agreed upon between the parties per se cannot be dealt with in the same manner in which the Court deals with an unilateral...

Extraordinary Writ Jurisdiction Cannot Be Invoked In Factual Disputes: Orissa High Court

The Orissa High Court on 18 February, held that questions involving disputed facts, including the existence and relevance of incriminating material, cannot be examined in writ proceedings under Articles 226 and 227 of the Constitution. A Division Bench of Chief Justice Harish Tandon and Justice Murahari Sri Raman, while dismissing a writ petition filed by Saroj Kumar Sahoo, emphasised that extraordinary writ jurisdiction is not available where an effective alternative remedy exists under the...

Delhi High Court Temporarily Restrains 'Singh and Singh Chartered Accountants' In Trademark Suit Filed By Law Firm

The Delhi High Court on Thursday granted an ad-interim injunction restraining a chartered accountancy firm from using the name “Singh and Singh Chartered Accountants” in a trademark infringement suit filed by Singh and Singh Law Firm LLP.The order was passed by Justice Jyoti Singh after hearing the submissions of the law firm at the ad-interim stage. During the hearing, the court sought clarification on the nature of the defendants' business, asking, “These are what, chartered accountants?”...

Calcutta High Court Finds 'Spic' Bottle 'Virtually Identical' To Harpic, Restrains Godrej

The Calcutta High Court has granted an ad-interim injunction against Godrej Consumer Products Limited, restraining the company from selling its 'Godrej Spic' toilet cleaner in bottles that allegedly infringe upon the registered trademark shape of Reckitt Benckiser's 'HARPIC'.Justice Ravi Krishan Kapur, on February 25, 2026, explained that the cancellation or expiry of a design monopoly does not prevent a party from claiming trademark protection over a registered shape. "Nevertheless, the...

Missing Export Form Not Fatal If Duty-Paid Export Proven: Gujarat High Court Restores Rs 1.29 Crore Excise Rebate

The Gujarat High Court has restored over Rs.1.29 Crore rebate claim of a merchant exporter, holding that the absence of original ARE-1 forms cannot defeat a rebate claim when export and duty payment are otherwise verifiable. ARE-1 stands for Application for Removal of Excisable Goods for Export. It was a statutory export document under the Central Excise Rules, 2002. It recorded details of manufacture, duty payment, and export. Under Rule 18, the original copy was ordinarily required to be...

ITAT Cannot Grant Tax Exemption Or Donor Tax Benefit To Charitable Trust Without Proper Inquiry: Delhi High Court

The Delhi High Court has held that the Income Tax Appellate Tribunal (ITAT) cannot direct the grant of registration under Sections 12AB (which grants income tax exemption to charitable trusts) and 80G (which allows donors to claim tax deductions on donations) of the Income Tax Act, 1961 without a proper inquiry into the genuineness of the charitable activities of the applicant trust.A Division Bench of Justices Dinesh Mehta and Vinod Kumar thus set aside an ITAT order which had directed the...