Delhi High Court Restrains Imperia Decor From Using 'ALUMAC' Trademark For Building Materials

The Delhi High Court has restrained Imperia Decor Industries and another company from using the trademark “ALUMAC” for aluminium composite panels and other building materials, finding it deceptively similar to Alucopanel Industries' registered trademark “ALOMAX”.The court also noted that a director of the other company had previously been associated with Alucopanel, indicating that the adoption of the mark was “not bona fide”.Justice Vikas Mahajan passed the ad interim injunction on October 7 in...

Delhi High Court Refuses Refund Of ₹1 Crore Paid By Firm Towards Partner's Income Tax Dues, Calls It Inter-Se Dispute

The Delhi High Court has refused to direct a refund of ₹1 crore paid by a partnership firm towards the individual income tax dues of its partner, holding that the amount was voluntarily tendered and that the dispute essentially concerned an inter-se dispute between partners.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary dismissed a writ petition filed by Surender Gupta, who sought refund of ₹1 crore along with interest. The amount had been paid through two fixed deposits of ₹40...

Company Officer May Face Civil Imprisonment For Concealing Assets During Execution Of Arbitral Award: Delhi HC

The Delhi High Court has upheld arrest warrants against a company's authorised representative for withholding details of its bank account during execution of an arbitral award, holding that filing an incomplete asset-disclosure affidavit cannot shield a company officer from coercive action under the Code of Civil Procedure. Justice Ajay Digpaul dismissed a petition filed by Syed Farhan Ali, the authorised representative of Techno Aircon Industries Pvt Ltd, challenging the warrants issued by...

Discount On Shares Issued Under ESOP Is Deductible Business Expenditure: Kerala High Court

The Kerala High Court has held that the discount arising from the allotment of shares to employees under an Employee Stock Option Plan (ESOP) constitutes revenue expenditure deductible under Section 37(1) of the Income Tax Act, 1961. A Division Bench of Justice Devan Ramachandran and Justice Basant Balaji dismissed the Revenue's appeal against Geojit Financial Services Ltd and affirmed the order of the Income Tax Appellate Tribunal, Cochin Bench. The Court held that the difference...

Permission To Cross-Examine Witnesses Cannot Revive Forfeited Right To Seek Arbitration: Madras High Court

The Madras High Court has ruled that a party cannot seek arbitration in a commercial suit after forfeiting its right to file a written statement within the mandatory 120-day deadline, even if it is subsequently allowed to cross-examine witnesses.A Division Bench of Justice N. Sathish Kumar and Justice G.K. Muthukumar held that allowing a party to participate in cross-examination does not permit it to bypass the statutory deadline by subsequently seeking reference to arbitration.“Merely because...

Reassessment Notice For AY 2015-16 Issued In 2026 Time-Barred: Delhi High Court

The Delhi High Court has quashed an Income Tax reassessment notice issued for Assessment Year (AY) 2015-16, holding that the notice issued in 2026 was clearly beyond the permissible limitation period under Section 149 of the Income Tax Act, 1961.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary allowed a writ petition challenging the notice dated March 31, 2026, issued under Section 148 of the Act seeking to reassess Petitioner's income for AY 2015-16.Petitioner contended that the...

Delhi High Court Restrains 'Indian Zeera' Maker From Imitating Archian Foods' 'Lahori Zeera' Packaging

On 8 October, the Delhi High Court temporarily restrained Goldenstuff and Beverages Private Limited and others from selling soft drinks in packaging that imitates Archian Foods Private Limited's “Lahori Zeera” range. Justice Vikas Mahajan passed the ad interim order after finding that the defendants' labels, colour scheme and bottle shape could cause confusion and deception among consumers. The Bench held that “the adoption of identical or deceptively similar logo/trade dress/colour...

100% GST Penalty Challenge Despite 15% Deposit Can Be Examined In Appeal Under CGST Act: Delhi High Court

The Delhi High Court on 9 October held that an appellate authority can examine a taxpayer's challenge to a 100% penalty under Section 74(1) of the Central Goods and Services Tax (CGST) Act, despite the taxpayer having already deposited a penalty equivalent to 15% of the tax liability. A Division Bench of Justices Anil Khetarpal and Bharat Parashar declined to examine Om Shankar Metal's challenge in writ jurisdiction and relegated it to the statutory appellate remedy under Section 107 of the...

Arbitrator's Final Decision On Jurisdiction Qualifies As Interim Award, Amenable To Challenge: MP High Court

The Madhya Pradesh High Court has recently held that an arbitrator's decision conclusively determining an issue of jurisdiction as a preliminary issue constitutes an interim award, which can be challenged under Section 34 of the Arbitration and Conciliation Act, 1996.The Division Bench of Chief Justice Alpesh Y. Kogje and Justice Deepak Khot held that the appropriate remedy against an order passed in Section 34 proceedings is an appeal under Section 37 and not a writ petition under Article 226...

Mobile Chargers Remain Independent Accessories, Toner And Cartridges Are Consumables: Patna High Court

The Patna High Court on 9 October held that mobile chargers sold with cellular phones in composite packs attract VAT at the residual rate of 13.5%, as they qualify as independent accessories rather than parts of the phones. A Division Bench of Justices Bibek Chaudhuri and Rana Vikram Singh also held that toner and cartridges do not qualify for lower VAT rates applicable to computer peripherals and their parts and accessories, and dismissed appeals filed by Ingram Micro-India Private Limited...

No Reassessment If Entire Payment Already Disallowed In Earlier Assessment: Delhi High Court

The Delhi High Court has prima facie observed that reassessment proceedings under Section 148 of the Income Tax Act, 1961 may not be permissible where the entire amount in question had already been disallowed in an earlier assessment, as there would prima facie be no income escaping assessment.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary made the observation while hearing a writ petition challenging a notice issued to Petitioner under Section 148A(1), an order under Section...

Bombay High Court Denies Sky One Relief Over ₹52.50 Lakh Delay, Says Belated Offer Can't Show Readiness

The Bombay High Court on 5 October dismissed Sky One Airways Private Limited's petition seeking to freeze shares held by Heligo Charters' sellers and restrain actions affecting the company, holding that the airline's belated offer to pay the overdue Rs. 52.50 lakh instalment did not establish timely compliance with the share-purchase terms. Justice Amit Borkar held that a party seeking interim protection in an acquisition dispute cannot establish readiness and willingness to perform its...