Madras High Court Rejects Challenge To 'GANESHA' Trademark, Allows Coexistence Of Similar Marks

The Madras High Court has recently dismissed an appeal by Ganesh Consumer Products Ltd. against the registration of the “GANESHA” trademark in favour of Shankar Industries, holding that similar marks can coexist in limited situations, including where territorial restrictions reduce the likelihood of conflict. Justice Senthilkumar Ramamoorthy upheld the September 11, 2024, order of the Registrar of Trade Marks, which granted registration of device mark No. 1831646 in Class 30 to Shankar...

No Bad Debt Deduction From Taxable Income Without Actual Write-Off: Madras High Court

The Madras High Court has held that a taxpayer cannot claim a bad debt deduction merely by declaring a debt as irrecoverable and must comply with statutory conditions requiring an actual write-off in its books. A Division Bench of Justice G. Jayachandran and Justice Shamim Ahmed observed, “Merely stating that a bad and doubtful debt is an irrecoverable is not sufficient to claim deduction. Appropriate treatment in the accounts, together with compliance of the conditions in sections 36(1)(vii),...

Madras High Court Refuses To Fast-Track Karti Chidambaram's NCLT Plea Seeking Defreezing Of Bank Account

The Madras High Court on Thursday refused to direct the National Company Law Tribunal (NCLT), Chennai Bench, to expeditiously dispose of an application filed by Karti P. Chidambaram, son of former Union Minister P. Chidambaram, in PMLA proceedings against him, seeking defreezing of his bank account, holding that such directions would place “unnecessary pressure” on judicial forums. A Division Bench of Justice S.M. Subramaniam and Justice K. Surender said constitutional courts must exercise...

Madras High Court Dismisses Actress Tamanna Bhatia's Rs 1 Crore Damages Claim Against Soap Maker

The court held that use of an actress’s image after expiry of an endorsement agreement amounts to violation of personality and privacy rights, but found no evidence linking the company to the alleged use.

Lottery Ticket Discount Not “Commission” Absent Payment Or Credit, No TDS Applicable: Madras High Court

The Madras High Court on 9 April held that the difference between the face value of lottery tickets and the discounted price at which a taxpayer sells them to dealers does not constitute “commission.” Therefore, it is not subject to tax deduction at source (TDS) under Section 194G of the Income Tax Act. The Division Bench of Justices G. Jayachandran and Shamim Ahmed dismissed the Revenue's appeal and upheld the Tribunal's order in favour of Martin Lottery Agencies Ltd. The judges observed: ...

Madras High Court Temporarily Restrains Illegal Broadcast Of Vijay Starrer “Jana Nayagan” Movie

The Madras High Court, on Thursday (16 April), granted an interim injunction restraining internet service providers (ISPs) and cable operators from illegally streaming the “Jana Nayagan” movie, starring Actor Vijay.Justice Senthilkumar Ramamoorthy granted the interim relief in a suit moved by the movie's producers, KVN Productions.The production company had approached the court seeking a permanent injunction restraining the ISPs and cable operators from infringing on the movie and blocking all...

CBFC Certificate Only Prima Facie Evidence Of Who Produced the Film In Copyright Dispute: Madras High Court

The Madras High Court has recently held that a Central Board of Film Certification certificate is only “prima facie evidence” of who produced a film and cannot be determinative in a copyright suit when weighed against other material on record. A bench of Justice Senthilkumar Ramamoorthy made the observation while deciding a copyright dispute between R. Kishore Kumar, proprietor of Anna Therasa International Films, and Durairajan and Rafiq of R.R. Cine Productions over the ownership of a Tamil...

Madras High Court Dismisses Appeal Against Execution Order After Arbitral Award Attains Finality

After Jumbo World Holdings Ltd. and Dandavati Investments and Trading Company Pvt. Ltd. failed in their challenge to an arbitral award up to the Supreme Court, the Madras High Court has refused to entertain their appeal against an execution order passed in proceedings to give effect to the award, holding that such orders are not appealable under the statutory framework. The court held that orders passed in execution proceedings of an arbitral award that has attained finality neither constitute...

Karnataka High Court Sets Aside $114,041 Decree, Says Time-Barred Claims Cannot Be Revived By Assignment

The Karnataka High Court has recently set aside a Commercial Court order directing Komtech Plastic Technologies India Pvt. Ltd. to pay USD 114,041 to Zrii Technologies Inc., holding that a time-barred claim cannot be revived through assignment of receivables, while modifying relief granted on equity shares.A Division Bench of Chief Justice Vibhu Bakhru and Justice C.M. Poonacha held that the Commercial Court had erred in treating the dispute as a declaratory suit and in concluding that the claim...

Excise Duty Recovery During Stay On Demand Treated As 'Under Protest'; Refund Not Time-Barred: Madras HC

The Madras High Court has held that where the Department appropriates amounts during the pendency of an appeal against a Excise duty demand despite a subsisting stay order, such amounts must be treated as paid under protest, and a refund cannot be denied on the ground of limitation.The bench stated that "If the revenue is permitted to adopt such novel ways to adjust the amounts by getting over an order of stay and thereby indirectly recovering the money, it cannot be construed as a duty payable...

Madras High Court Rejects MSME's Interest Claim Under MSMED Act In Absence Of Contract

The Madras High Court has dismissed an MSME's claim for interest under the Micro, Small and Medium Enterprises Development Act, 2006, holding that such interest cannot be awarded where the claim arises as compensation under Section 70 of the Contract Act and not from a contractual debt Justice Senthilkumar Ramamoorthy, in a judgment delivered on April 01, 2026, held that, “In any event, the plaintiff cannot claim interest on compounded basis with monthly rests, whether by invoking Section 16 of...

No Letters Patent Appeal Lies Against Order to Deposit 75% To Challenge MSME Award: Madras High Court

Reiterating that the Arbitration and Conciliation Act, 1996 is a self-contained code, the Madras High Court has dismissed a Letters Patent appeal against a Single Judge's order directing a 75% pre-deposit in a challenge to an MSME arbitral award. A Division Bench of Justices C.V. Karthikeyan and K. Kumaresh Babu held, “The order of the learned Single Judge does not fall under the ambit of Order XLIII of the Code of Civil Procedure and therefore, this appeal filed under the Letters Patent would...