Madras High Court
Dormant Partner Cannot Face Criminal Liability Without Proof Of Control Over Firm: Madras High Court
The Madras High Court has held that a dormant partner cannot be fastened with criminal liability in the absence of specific allegations showing that she was in charge of or responsible for the conduct of the firm's business. A Bench of Justice Sunder Mohan was considering criminal revision petitions filed by a firm, its managing partner, and another partner, challenging the trial court's order that had refused to discharge them from criminal proceedings initiated under the Prohibition of Benami...
'VAPORIN' Doesn't Infringe 'VICKS VAPORUB' Mark: Madras High Court Dismisses P&G's Plea
The Madras High Court has rejected Procter & Gamble's attempt to cancel the trademarks “VAPORIN” and “VAPORIN COLD RUB,” holding that the marks are validly registered in favour of IPI India and are not deceptively similar to P&G's well-known product “VICKS VAPORUB”.A Single-Judge Bench of Justice N. Senthilkumar, in an order dated January 6, 2026, dismissed a batch of trademark rectification pleas filed by P&G seeking removal of IPI's registrations on the ground of deceptive...
Madras High Court Sets Aside Arbitral Award After Railways Unilaterally Appointed Tribunal
The Madras High Court has recently struck down an arbitral award in a dispute with the Integral Coach Factory after finding that the Railways unilaterally appointed the arbitral tribunal, even though the contractor had clearly objected to the process. Justice N. Anand Venkatesh held that the arbitral award stood “vitiated due to lack of jurisdiction” since the tribunal had been unilaterally constituted. The dispute goes back to a contract awarded in November 2017 by the Integral Coach Factory...
Failure To Provide Translation Vitiates Trademark Registration: Madras High Court Cancels 'THUFAN' Mark
The Madras High Court has cancelled the registration of the trademark “THUFAN” in Telugu and Tamil, holding that failure to provide mandatory transliteration and translation while advertising the mark deprived affected parties of their statutory right to oppose it.In a judgment dated December 12, 2025, a Division Bench of Justice Dr. G. Jayachandran and Justice Mummineni Sudheer Kumar allowed appeals filed by Kolkata-based fan maker Shambhunath & Bros., which uses the mark “TOOFAN”. The...
Bias of Even One Arbitrator Taints Entire Arbitral Award: Madras High Court
The Madras High Court has set aside an arbitral award, holding that the bias of even a single arbitrator is sufficient to vitiate the entire award, even where the decision is unanimous. Justice N. Anand Venkatesh said parties are entitled to an arbitral tribunal that is impartial in its entirety and not merely a neutral majority. Bias, the court held, violates Section 18 of the Arbitration and Conciliation Act, 1996, which requires equal treatment of parties, and also goes against the...
Realty Company's Sale of Long-Held Freehold Land Is Capital Gains Not Business Income: Madras Court
The Madras High Court has held that profits earned from the sale of decades-old freehold land must be taxed as capital gains and not as business income, rejecting the income tax department's attempt to treat the transaction as part of a real estate business. A division bench of Justices Anita Sumanth and Mummineni Sudheer Kumar said the record clearly showed that the land was held as a long-term asset and was sold without any development or trading activity. "The accounts reveal that the...
Large Cash Claims In Civil Suits Can Be Flagged To Income Tax Department: Madras High Court
This can be done even if the transaction took place before the 2017 restrictions on cash transactions came into force.
Charitable Trust Cannot Lose Tax Exemption For Late Filing Of Form Declaring Future Use of Income: Madras HC
The High Court condoned a 530-Day delay in filing form 10 under the Income Tax Act
Auction Under Income Tax Act Cannot Be Confirmed Without Addressing Objections: Madras High Court
The court held that Rules 62 & 63 of the Second Schedule to the Income Tax Act must be read together.
Limitation Plea Can Be Raised At Any Stage As Long As Facts Are On Record: Madras High Court
In a recent ruling, the Madras High Court held that a belated plea of limitation cannot be entertained where the factual foundation necessary to examine such a plea is absent on record. The ruling came from a bench of Justice Dr. Anita Sumanth and Justice P Dhanabal while dismissing an appeal filed by Modern Engineering & Plastics Pvt. Ltd. The court noted that "Normally, limitation, if it were to be a pure question of law may be raised at any stage of the proceeding, and it would not...
Patent Opposition Board Recommendations Are Advisory, Not Binding Decision: Madras High Court
The Madras High Court has refused to step in midway in a patent dispute over a cancer drug, holding that a recommendation made by the Opposition Board during post-grant opposition proceedings is only advisory and does not create anu valid binding rights. Dismissing the writ petition filed by two foreign pharma firms, Justice N. Senthilkumar said the patent holders must place all their objections before the Controller of Patents, who alone takes the final call.The court was hearing a...