Bombay High Court
Bombay High Court Bars Use Of 'COX 5000' Mark, Says '5000' Belongs To Haywards 5000 And Imposes ₹10 Lakh Cost
The Bombay High Court has permanently restrained Madhya Pradhesh-based Jagpin Breweries Limited, a manufacturer of mass-market beer brands, from using the mark “COX 5000” or any other beer mark containing the numeral “5000”. The court held that the numeral is the “dominant, essential, and memorable feature” of the famous strong beer brand “HAYWARDS 5000”, now owned by Anheuser Busch InBev India Limited (AB InBev).A single bench of Justice Arif S Doctor also imposed costs of Rs 10 lakh on...
Bombay High Court Temporarily Restrains Rival From Using Trade Dress Similar To Parachute Jasmine Hair Oil
The Bombay High Court has temporarily restrained Minolta Natural Care and its associated entities from using packaging and bottle designs that the court found deceptively similar to Marico's Parachute Jasmine/ Parachite Advansed Jasmine Hair Oils. A single bench of Justice Sharmila U Deshmukh passed the interim injunction on December 9, 2025, after Marico alleged that Minolta had copied the distinctive look and feel of its popular Parachute Jasmine range. The court agreed that the overall...
Income Tax Act | No Addition U/S 153A Without Incriminating Material Found During Search: Bombay High Court
The Bombay High Court has held that no income addition can be made under Section 153A of the Income Tax Act, 1961 unless incriminating material is found during a search, even if the Revenue relies on information received from foreign authorities. A Division Bench of Justice G.S. Kulkarni and Justice Aarti Sathe dismissed an income tax appeal filed by the Revenue and upheld the order of the Income Tax Appellate Tribunal (ITAT), Mumbai, which had deleted additions of nearly ₹28 crore made...
Bombay High Court Bars Singer Alok Kumar From Monetising Ten Rao & Sapru Songs, Orders Takedown Of Uploaded Tracks
The Bombay High Court has restrained singer-composer Alok Kumar from releasing, performing or monetising ten songs that Rao & Sapru Films Pvt. Ltd. says were created for the company under a series of agreements.The court also ordered Kumar to take down the songs he uploaded online and to hand over all master recordings and related material to the production house. In an order passed on December 5, 2025, Justice Sharmila U Deshmukh said the agreements between the parties prima facie showed...
Revenue Cannot Adjudicate Decade-Old SCNs On NPV Sales Tax Retention: Bombay High Court
The Bombay High Court at Goa has set aside two show cause notices issued to a manufacturer seeking to levy central excise duty on the differential amount of sales tax/VAT retained by it under a Net Present Value (NPV) incentive scheme, holding that the Revenue cannot be permitted to adjudicate stale notices after an unexplained and inordinate delay. A Division Bench of Justice Bharati Dangre and Justice Ashish S. Chavan allowed the writ petitions filed by the assessee, quashing show...
Interpreting Property's 'Built-Up Area Wall-To-Wall' As Carpet Area Is Commercially Sound: Bombay High Court
The Bombay High Court has dismissed a petition under section 34 Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by the Developer-partners of Lukhi Associates challenging a 2020 arbitral award arising out of disputes under a 2010 Development Agreement with the Saini family. Justice Somasekhar Sundaresan upheld the award, holding that “what the Learned Arbitral Tribunal has found would draw sustenance from the principle of giving commercial contracts a commercial...
Bombay Sales Tax Act | High Court Says Canned Pineapple Slices Cannot Be Classified As 'Fresh Fruits', Denies Tax Exemption
In a significant ruling on product classification under the Bombay Sales Tax Act, 1959, the Bombay High Court has held that canned pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup cannot be treated as “fresh fruits” for the purpose of Entry A-23 of the Schedule to the Act. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna answered the sales tax reference in favour of the Revenue and against the assessee Sudha Instant Soft Drinks &...
Limitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High Court
The Bombay High Court has held that the limitation period for filing a rectification application under Section 254(2) of the Income Tax Act begins when the assessee receives the ITAT order, and not merely from the date on which the order is passed. The Court ruled that the Income Tax Appellate Tribunal (ITAT) had completely misdirected itself in rejecting a rectification plea by Accost Media LLP as time-barred. A Division Bench of Justice B.P. Colabawalla and Justice Amit S. Jamsandekar...
Nescafé Premix Is 'Instant Coffee', Attracts Lower Sales Tax Rate: Bombay High Court
The Bombay High Court in a matter concerning classification of Nescafé Premix and if it was exigible to sales tax at the rate of 8% or 16%, has held that a premix resulting in 'Coffee and Instant drinks' would be classifiable as such, attracting lower rate of tax. (8% not 16%). In a judgment dated November 27, 2025 the Bench comprising Justice M.S. Sonak and Justice Advait M. Sethna re-iterated the cardinal principle of taxation in the context of the Bombay Sales Tax Act, 1959 that...
Bombay High Court Bars Chemco Plast From Using “CHEMCO” As Trademark, Allows Use As Domain Name
The Bombay High Court has partly granted an interim injunction in favour of Chemco Plastic Industries Pvt. Ltd, restraining rival plastic manufacturer Chemco Plast from using the marks “CHEMCO” or “CHEMCO PLAST” as trademarks. However, the Court declined to stop the firm from using “Chemco” as its trade name or domain name, citing its long and concurrent use.A single bench of Justice N J Jamadar passed the order on December 03, 2025, in an interim injunction application filed by Chemco Plastic...
Bombay High Court Quashes SVLDRS-3 Issued Under 'Arrears'; Says It Must Be Reassessed Under 'Litigation' Category With 70% Relief
The Bombay High Court has set aside the SVLDRS-3 Form issued to M/s Unique Enterprises, holding that the case should have been assessed under the “Litigation” category of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and not under the “Arrears” category. The Court ruled that the duty demand in the case had not attained finality, and therefore the assessee was entitled to 70% relief under Section 124(1)(a) of the Scheme. A Bench of Justice M.S. Sonak and Justice Advait M....
Bombay High Court Sets Aside Order Rejecting Yamaha Motors India's NCCD Rebate Claim; Says Core Issues Not Examined
The Bombay High Court has set aside the Union Government's order denying India Yamaha Motor Pvt. Ltd. a rebate of ₹3.26 crore towards National Calamity Contingent Duty (NCCD) paid on exported motorcycles, holding that the authority failed to examine the core statutory requirements under the Central Excise Rules. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna remanded the matter to the Central Government (Revisionary Authority) to reconsider Yamaha's claim afresh and...