Delhi High Court
Delhi High Court Sets Aside Award Ordering Yamaha To Repurchase Unsold Dealership Stock
Holding that an arbitral tribunal cannot “rewrite the bargain between the parties” or grant relief contrary to the contract, the Delhi High Court on Tuesday upheld the setting aside of an award that had directed India Yamaha Motor Pvt. Ltd. to take back unsold dealership stock and refund its price with 16% annual interest. Dismissing the dealer's appeal under Section 37 of the Arbitration and Conciliation Act, 1996, a Division Bench of Justices Anil Kshetrapal and Amit Mahajan held that the...
Damages Awarded By Foreign Court Cannot Be Subject To FEMA, RBI Ceiling: Delhi High Court
The Delhi High Court on Monday held that damages awarded by a competent foreign court for breach of contract cannot be subjected to ceilings prescribed under the Foreign Exchange Management Act or RBI guidelines. “In my considered view, the amounts awarded by a competent Court, whether Indian or foreign, towards damages for breach of contract, cannot be subject to ceilings prescribed under FEMA and/or RBI directions/circulars,” Justice Amit Bansal observed while allowing execution of an English...
Delhi High Court Protects Singer Jubin Nautiyal's Personality Rights From Commercial Exploitation
The Delhi High Court has granted an ex-parte ad-interim injunction in favour of singer Jubin Nautiyal, restraining unauthorised commercial exploitation of his personality and publicity rights, including through artificial intelligence tools, deepfakes and voice cloning technologies. Justice Tushar Rao Gedela, in an order dated February 19, 2026, held: “In the considered opinion of this Court, the plaintiff has a prima facie strong case and having regard to his well-known, popular and...
Delhi High Court Questions 'Zora' Trademark Registration, Says Visually Similar To 'Zara'
The Delhi High Court on Tuesday questioned the Registrar of Trade Marks action allowing the registration of the mark “Zora,” observing that it is “visually, receptively similar beyond any doubt” to the global fashion brand “Zara”.The matter arises from a challenge filed by Industria De Diseño Textil, S.A., owner of the brand “Zara,” against an order of the Registrar of Trade Marks permitting registration of the mark “Zora” in Class 24, which covers textile goods and fabrics.Justice Jyoti...
"I Am Not A God": Godman Aniruddha Bapu Moves Delhi High Court To Restrain Devotees From Portraying Him With Gods
In what it described as a “very surprising suit,” the Delhi High Court on Tuesday heard a personality rights case filed by Mumbai-based godman Dr. Aniruddha Dhairyadhar Joshi, popularly known as Aniruddha Bapu, who is seeking to restrain his own followers from portraying him as a deity. Justice Tushar Rao Gedela remarked during the hearing, “Faith moves mountains… This is something very surprising. You have come up with a very surprising suit,” as the Court considered a plea that does not...
Seismic Survey Not FTS Or Royalty: Delhi High Court Quashes 7% Withholding Tax Certificate On Norwegian Firm
The Delhi High Court has quashed a 7% withholding tax certificate issued to Norwegian company PGS Geophysical under Section 197 of the Income Tax Act, holding that seismic survey and data acquisition services rendered for offshore oil exploration cannot be characterised as “fees for technical services” (FTS) or royalty.A Division Bench of Justices V. Kameswar Rao and Vinod Kumar allowed the writ petition filed by the Norwegian company, which had been engaged by ONGC for conducting seismic data...
Income Tax | Delay in Filing Form 67 Not Ground to Deny Foreign Tax Credit: Delhi High Court
The Delhi High Court has held that a mere delay in filing Form 67, the prescribed declaration required to claim credit in India for taxes already paid abroad as required under Rule 128 of the Income Tax Rules, 1962 cannot be used to deny an assessee the substantive benefit of Foreign Tax Credit (FTC).A Division Bench of Justices Dinesh Mehta and Vinod Kumar made the observation while allowing a petition filed by Real Time Data Services Private Limited against the Principal Commissioner of...
S.48 Customs Act | Exporter Cannot Stop Customs Action On Return Shipment By Disowning It: Delhi High Court
The Delhi High Court has recently held that an exporter cannot block the entry or processing of a return shipment merely by disowning the consignment, and that once the importer/exporter refuses to clear the goods, the statutory consequences under Section 48 of the Customs Act, 1962 must follow.For context, Section 48 provides the procedure to be followed where the goods are not cleared, warehoused, or transshipped within thirty days from the date of unloading. In the case at hand, the...
Delhi High Court Grants Ex-Parte Injunction Protecting 'TOI' Mark Against Impersonating Social Media Accounts
The Delhi High Court has recently granted an ex-parte ad-interim injunction to Bennett Coleman and Company Limited restraining the use of the marks TIMES OF INDIA, TOI MOVIES, TOI_MOVIES and TOIMOVIES_, or any identical or deceptively similar mark, by unauthorised social media account operators. The order was passed on February 20, 2026 by Justice Tushar Rao Gedela. The court noted that “The Times of India” was recognised as a well-known trademark by the Trade Marks Registry in 2024. It held...
Delhi High Court Treats 5.25% Withholding Certificate Issued To EY As Nil
The Delhi High Court has recently treated a 5.25% withholding tax certificate issued to Ernst & Young LLP (EY) under Section 195 of the Income Tax Act, 1961, as a NIL-rate certificate, holding that the tax officer acted contrary to an earlier binding order of the Court for the same assessment year.A Division Bench of Justices Dinesh Mehta and Vinod Kumar disposed of the writ petition filed by EY challenging the order of the Assistant Commissioner of Income Tax which had directed withholding...
Delhi High Court Sets Aside ₹232 Crore Ex Parte IT Assessment Against Nayati Healthcare During Insolvency
The Delhi High Court has recently set aside an ex-parte best judgment assessment assessing the Nayati Healthcare and Research NCR Private Limited's income at Rs. 232 crore, which was passed while the company was undergoing Corporate Insolvency Resolution Process (CIRP).A Division Bench of Justice Dinesh Mehta and Vinod Kumar allowed the writ petition filed by the assessee, observing that at the relevant time the company was under CIRP and neither the suspended management nor the Interim...
Matching Solutions Not Taxable Under India–US DTAA: Delhi High Court Grants NIL TDS Relief To Refinitiv US
The Delhi High Court has recently set aside a 15% tax withholding certificate issued to Refinitiv US LLC, a financial market data company under Section 197 of the Income Tax Act, 1961.A Division Bench of Justices Dinesh Mehta and Vinod Kumar directed the tax authorities to issue a NIL TDS certificate in respect of income earned from its Matching Solutions services, holding that such income is not taxable in India under the India–US Double Taxation Avoidance Agreement (DTAA).The development comes...