Bombay High Court Sets Aside Order Rejecting Yamaha Motors India's NCCD Rebate Claim; Says Core Issues Not Examined

The Bombay High Court has set aside the Union Government's order denying India Yamaha Motor Pvt. Ltd. a rebate of ₹3.26 crore towards National Calamity Contingent Duty (NCCD) paid on exported motorcycles, holding that the authority failed to examine the core statutory requirements under the Central Excise Rules. A Division Bench of Justice M.S. Sonak and Justice Advait M....

Bombay High Court Upholds ₹96 Lakh Award Against TCS In Hardware Supply Dispute With Inspira

The Bombay High Court on Tuesday upheld an arbitral award directing Tata Consultancy Services Ltd. to pay Rs. 96.20 lakh to Inspira IT Products Pvt. Ltd. for the loss suffered on 207 servers and monitors that Inspira purchased for TCS but could not deliver after TCS failed to finalise delivery locations. The court rejected cross-appeals filed by both the parties. A single bench of...

Bombay High Court Rejects Kailash Masala's Appeal Against Denial of Interim Relief in 'Mahalaxmi' Trademark Case

The Bombay High Court at Aurangabad has dismissed an appeal by Kailash Masala Industries, which had challenged a trial court's refusal to grant the company interim protection in its trademark and passing-off suit against Organic Khandeshi Food Products over the trademark 'Mahalaxmi' for its Masala Products. A single bench of Justice Shailesh P Brahme, in an order dated November 26, 2025, said...

Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings

The Bombay High Court has held that authorities cannot override or ignore the findings of the Customs Settlement Commission while taking administrative action. The Court ruled that once the Commission accepts the disclosure, settles duty liability and grants immunity under Section 127H of the Customs Act, its order becomes final and conclusive under Section 127J, and no other authority...

“Shall Endeavour” Clause In Construction/Commercial Contracts Can Create Enforceable Obligations: Bombay High Court

The Bombay High Court has observed that the “shall endeavour” clause can amount to an enforceable obligation in the context of construction contracts. While mere failure to achieve revenue projections does not constitute a breach of the “shall endeavour” clause but not making best efforts to achieve projections in the business plan amounts to a breach of the clause. Facts...

Designated Committee Must Adjust Pre-Deposits & Investigation Recoveries While Issuing Final Statement Under SVLDRS-3 Scheme: Bombay HC

The Bombay High Court has held that the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) is mandatorily required to verify and consider pre-deposits and amounts recovered during investigation under Form SVLDRS-3 (final statement issued by the Designated Committee showing the exact amount payable by the taxpayer under the Scheme) A...

Income Tax Act | Mechanical 'Rubber-Stamp' Approval U/S 153D Vitiates Entire Search Assessment: Bombay High Court

The Bombay High Court has held that prior approval under Section 153D of the Income Tax Act is not a mere technical or procedural formality, and that mechanical, en masse sanction without application of mind vitiates the entire assessment under Section 153A. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna, while deciding a batch of over 60 Income Tax Appeals filed...

Bombay High Court Grants Interim Relief To 'JIO'; Restrains Taxi Operator From Using 'JIO Taxi' Mark

The Bombay High Court has barred a Jharkhand-based taxi operator from using the name “JIO TAXI” after finding that it prima facie infringes Reliance Industries Ltd.'s well-known “JIO” trademark. A single bench of Justice Sharmila U Deshmukh passed the order on November 24, 2025, granting an ad-interim injunction in Reliance's favour. The restriction will remain in force until...

Importer Not Liable To Pay Customs Duty On Goods Not Received By Him: Bombay High Court Grants Refund

The Bombay High Court has held that an importer cannot be made liable to pay customs duty on goods that were never cleared for home consumption and were never received by the importer. The Court observed that, under Sections 13, 23 and 27 of the Customs Act, 1962, duty paid in anticipation of clearance becomes refundable once it is established that the goods were short-landed or lost...

Drug Names Based On International Non-Proprietary Names Cannot Be Monopolised: Bombay High Court Reaffirms

The Bombay High Court has refused to grant an interim injunction to Aristo Pharmaceutical Pvt. Ltd. in its trademark infringement and passing-off suit against Healing Pharma India Pvt. Ltd., ruling that pharmaceutical companies cannot claim exclusivity over trademarks derived from International Non-Proprietary Names (INNs). Justice Sharmila U Deshmukh held that Aristo's registered...

Pre-CIRP Tax Claims Extinguished After Plan Approval, Bombay High Court Quashes Tax Notices To V Hotels

The Bombay High Court has recently reaffirmed that income-tax assessment proceedings for any period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC) stand extinguished once the National Company Law Tribunal (NCLT) approves the plan, ruling that the tax department cannot initiate or continue such proceedings thereafter.A Division Bench of Justice B...

IT Act | Reassessment Cannot Be Used To Review Assessment When All Documents Were Earlier Disclosed: Bombay High Court

The Bombay High Court has held that reassessment proceedings under Sections 148 & 148A of the Income Tax Act, 1961 cannot be initiated to re-open issues that were already scrutinized and accepted during the original assessment, observing that a mere change of mind on the part of the Assessing Officer does not constitute reason to believe nor permit reassessment. A Division Bench...