Delhi High Court Rejects ITC's Plea To Restrain Adyar Gate Hotels From Using 'Dakshin' Mark

The Delhi High Court on Thursday rejected ITC Limited's interim plea to restrain Chennai-based Adyar Gate Hotels Limited from using the restaurant brand Dakshin. The court held that ITC had failed to establish territorial jurisdiction and had not made out a prima facie case of infringement or passing off. It said ITC could not rely on online reservations or the existence of their...

Income Tax Appeal Cannot Be Rejected Solely For Assessee's Non-Appearance Before CIT(A): Kerala High Court

The Kerala High Court has held that an Income Tax Appeal cannot be rejected solely for the assessee's non-appearance before the Commissioner of Income Tax (Appeals). Justice Ziyad Rahman A.A. stated that none of the provisions in Section 250 of the Income Tax Act permit the appellate authority to reject the appeal on the ground of non-appearance of the assessee/appellant,...

Calcutta High Court Says KMP Coconut Oil Packaging Looks Too Similar to Shalimar's, Upholds Injunction

The Calcutta High Court has upheld an interim injunction in favour of Shalimar Chemical Works Pvt. Ltd. that restrains Edible Products (India) Ltd., which sells coconut oil under the “KMP” brand, from using packaging the court found deceptively similar to Shalimar's long used trade dress. A division bench of Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya in an order...

Interest On Delayed Agricultural Income Tax Not Deductible U/S 37 Income Tax Act: Kerala High Court

The Kerala High Court has held that interest on delayed agricultural income tax is not deductible under Section 37 Income Tax Act. Section 37 of the Income Tax Act provides deductions on expenses which are directly related to a business's operations. Justices A. Muhamed Mustaque and Harisankar V. Menon examined whether the interest paid on account of the delayed payment...

Income From Public Religious/Charitable Trusts Not Eligible For Exemption U/S 10(23BBA) Income Tax Act: Kerala High Court

The Kerala High Court has held that income derived from public religious/charitable trusts is not eligible for exemption under Section 10(23BBA) of the Income Tax Act. Section 10(23BBA) of the Income Tax Act, 1961, provides a complete exemption from income tax for the income of a body or authority that has been established, constituted, or appointed under any Central,...

Classification Of Goods Is Factual Issue, Not For Writ Court To Decide: Kerala High Court Upholds Seizure & Provisional Release Conditions

The Kerala High Court has held that the classification of 'Nata de Coco' is a factual matter that must be decided by the adjudicating authority through statutory proceedings and not by the writ court. Justice Ziyad Rahman A.A. stated that since it is a statutory proceeding contemplated under Section 124 of the Act, which should be followed from the proceedings under Section 110 of...

Nescafé Premix Is 'Instant Coffee', Attracts Lower Sales Tax Rate: Bombay High Court

The Bombay High Court in a matter concerning classification of Nescafé Premix and if it was exigible to sales tax at the rate of 8% or 16%, has held that a premix resulting in 'Coffee and Instant drinks' would be classifiable as such, attracting lower rate of tax. (8% not 16%). In a judgment dated November 27, 2025 the Bench comprising Justice M.S. Sonak and Justice Advait...

Income Tax Act | Documents Seized From Actor Yash's Residence Make Him 'Searched Person': Karnataka High Court Quashes Order U/S 153C

The Karnataka High Court has held that the search conducted at Actor Yash's residence makes him a 'searched person' under the Income Tax Act, as documents were seized from him, during the search and a panchanama was drawn. Hence, the order under Section 153C of the Act, which applies to persons other than the one originally searched, is without jurisdiction. Section 153C of the...

“Customs Cannot Resort To Delaying Tactics”: Delhi High Court Slams Dept For Not Releasing Seized Goods Despite Court Order

The Delhi High Court has slammed the Customs Department for repeatedly delaying implementation of its orders for release of articles seized from passengers arriving from abroad.Calling out the authority's “delaying tactics”, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar warned of “stringent action” along with imposition of costs on errant officials.“This...

Evasion Of Tax Cannot Be Attributed To Transporter When Consignor Accepts Error In Loading Goods: Allahabad High Court

The Allahabad High Court has held that evasion of tax cannot be attributed to the transporter when consignor accepts error in loading goods. Certain goods were intercepted in transit from Dehradun to Delhi. After notices were issued to the cosigner/ consignee, the goods were released in their favour. Subsequently, an order alleging intention to evade tax under Section 129 of the GST...

Virtual Services Rendered By Foreign Law Firms In India Not Taxable Under India-Singapore DTAA: Delhi High Court

The Delhi High Court has held that in the absence of any physical presence, virtual services rendered by a foreign law firm in India would not constitute taxable service under India-Singapore Double Taxation Avoidance Agreement.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“Article 5(6) of the DTAA only contemplates rendering of services by employees present within...

Lower Conversion Factor Applicable For Timber Imports Before 11.5.2012: Kerala High Court Allows Refund Of Additional Customs Duty

The Kerala High Court has held that a lower conversion factor is applicable for timber imports made before 11.05.2012. Justice Ziyad Rahman A.A. examined the issue regarding the refund of additional customs duty paid for the import of timber from Myanmar and other foreign countries. The centre of controversy was the conversion factor to be applied for converting the Hoppus Ton,...