Rajasthan High Court Upholds Hindustan Zinc's ₹18.87 Crore Additional Depreciation Claim On Power Plant Machinery

The Rajasthan High Court has upheld Hindustan Zinc Ltd.'s claim for additional depreciation of ₹18.87 crore on new plant and machinery installed at its captive power plant and wind power plant. The court held that electricity generation falls within the scope of “production”, which has a wider connotation than “manufacture”. It also held that an assessee engaged in manufacturing or producing an article or thing can claim additional depreciation on qualifying power-generation machinery,...

Small Cash Loan Not Unenforceable Solely Due To Lack Of Agreement, ITR Disclosure: Calcutta High Court

The Calcutta High Court has recently held that the absence of a written loan agreement or disclosure of a modest cash loan in Income Tax Returns (ITRs) does not automatically make the debt unenforceable.Justice Uday Kumar observed that such omissions may weaken a lender's case in large, unexplained commercial transactions. However, they cannot automatically invalidate every small hand loan.“While the lack of written loan agreements or ITR entries substantiating cash advance can severely dent a...

Arbitration Can't Affect Consumer Forum Orders, Party Can Pursue Independent Claims: Delhi High Court

The Calcutta High Court has ruled that arbitration proceedings cannot affect orders passed by consumer forums, clarifying that developers can pursue independent contractual claims through arbitration even after consumers have chosen the statutory remedy."Nothing done in arbitration can affect an order of a consumer forum, which may be challenged or enforced only under the consumer legislation. Any award remains subject to Section 34 of the Act," Justice Gaurang Kanth observed.The court clarified...

Appellate Court Can Decide Grounds Unedecided By Lower Court Against Arbitral Award If On Record: Calcutta HC

The Calcutta High Court has recently held that an appellate court can examine grounds challenging an arbitral award that were raised before the lower court but left undecided, provided they are available on the arbitral record.A Division Bench of Justices Debangsu Basak and Aryak Dutt set aside the District Judge, Purba Medinipur's March 12, 2019 order quashing an arbitral award in favour of Friends Engineering Co-operative Society Limited and also set aside the award dated February 14,...

Not Responding To System-Generated Email On Patent Objections Cannot Be Construed As Abandonment: Delhi High Court

The Delhi High Court has set aside the Patent Office's decision to abandon a Tetra Technologies patent application for failing to respond to objections raised in an examination report. The court ruled that the application could not be treated as abandoned solely because the company failed to respond to a system-generated email notifying it of the First Examination Report, without proof that the email was delivered.“Such an intimation, without more, cannot be the sole basis for visiting the...

Delhi High Court Quashes SFIO Probe Into Educomp Solutions

The Delhi High Court has recently quashed the Central Government's order directing a Serious Fraud Investigation Office (SFIO) probe into Educomp Solutions Limited, an education technology company, holding that the order did not explain why the company's affairs warranted such an investigation under the Companies Act, 2013. Justice Amit Mahajan allowed petitions filed by former Educomp independent director Vinod Kumar Dandona, directors and shareholders Jagdish Prakash and Shantanu Prakash,...

Madras High Court Upholds Refusal To Register INEXO's FEDEXO Mark Over FedEx's Well-Known Trade Mark

The Madras High Court has upheld the refusal to register “FEDEXO” as a trade mark for INEXO Cast Metal Solutions Pvt Ltd, holding that FedEx's mark had acquired well-known status in India before INEXO applied in 2009.The Court said FedEx's inclusion in the Trade Marks Registry's list of well-known marks in February 2024 recorded that status and was not the sole basis for its finding.Justice A.D. Maria Clete dismissed INEXO's appeal on October 15, 2026.INEXO applied to register “FEDEXO” in...

Can MVAT Credit Be Denied To Genuine Buyers For Sellers' Tax Default? Bombay High Court To Examine

The Bombay High Court will examine whether Section 48(5) of the Maharashtra Value Added Tax Act, 2002, permits the denial of input tax credit (ITC) to a bona fide purchaser without any allegation of fraud, collusion, or connivance, particularly when the State has failed to recover the tax from the defaulting seller.A Division Bench of Justices Suman Shyam and Gautam A. Ankhad admitted six appeals filed by IJM (India) Infrastructure Limited against the State of Maharashtra. The court will also...

Trademark Suit Over Influencer's Critical Social Media Posts Not Maintainable Before IP Division: Delhi High Court

The Delhi High Court has ruled that a social media influencer's use of a company's trade mark or trade name merely to refer to it in critical posts does not amount to use “in the course of trade” under Section 29 of the Trade Marks Act, 1999.Justice A.J. Bhambhani held that Niva Bupa Health Insurance Company Limited's suit against influencer Vishal Rattewal was not maintainable before the court's Intellectual Property Division, as it did not concern infringement of any intellectual property...

Delhi High Court Temporarily Restraints RK Cables From Using Packaging Similar To V-Guard Wires

The Delhi High Court has temporarily restrained the manufacturer and sellers of electrical wires sold under the brand RK Cables from using packaging that allegedly imitates V-Guard Industries Limited's black-and-yellow trade dress. The court has also directed online marketplaces IndiaMART and TradeIndia to remove specified listings of the products.Justice Vikas Mahajan passed the order on October 13, 2026.V-Guard sued R.K. Industries, which makes the RK Cables wires, along with four sellers and...

Delhi High Court Cancels 'The Brew Bukhara' Trademark On ITC's Plea

The Delhi High Court has recently cancelled the registration of “THE BREW BUKHARA”, a device mark registered by Gurugram resident Umesh Arora. The cancellation followed a challenge by ITC Limited and ITC Hotels Limited, which claimed that the mark was deceptively similar to their “BUKHARA” trademark. Justice Purushaindra Kumar Kaurav noted that Arora did not file a reply despite being served. His trademark agent, Balaji IP Practice, informed the court by email that use of the mark had been...

Delhi High Court Dismisses Retired DRT Presiding Officer's Review Plea Against Suspension

The Delhi High Court has dismissed a retired judicial officer's review petition challenging its earlier judgment rejecting his plea against suspension and disciplinary proceedings as Presiding Officer of the Debts Recovery Tribunal-II (DRT), Chandigarh. A bench of Justice Vivek Chaudhary and Justice Tejas Karia held that M.M. Dhonchak had failed to establish any error apparent on the face of the record warranting review. Dhonchak was suspended in February 2024 following complaints by the DRT...