Intellectual Property Rights Annual Digest 2025 - Part 2

Patents Act, 1970 Supreme Court Reports Supreme Court Transfers Eureka Forbes' Patent Infringement Suit Against Atomberg's “Intellon” Water Purifier To Bombay High Court Case Title: Atomberg Technologies Private Ltd. v. Eureka Forbes Ltd Case No.: 2025 LiveLaw (SC) 1030 Supreme Court decided whether the Suit for Infringement (Delhi Suit) should be transferred to...

Rental Income From Co-operative Society's Administrative Building Taxable As 'Income From House Property': Mumbai ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that rental income earned by a co-operative society from letting out its administrative building is assessable under the head “Income from House Property” and not as “Income from Other Sources.” A Bench comprising Vice President Saktijit Dey and Accountant Member Jagadish was hearing cross appeals filed...

Bombay High Court Quashes ₹1.26 Crore Arbitral Award Over Unilateral Appointment Of Arbitrator

The Bombay High Court recently set aside a ₹1.26 crore arbitral award made in favor of Madhuban Motors Pvt. Ltd. on the grounds that the lender unilaterally appointed the sole arbitrator, violating Section 12(5) of the Arbitration and Conciliation Act, 1996. Ruling that participation in arbitral proceedings cannot remedy an ineligible appointment, the Bench comprising of Justice Sandeep...

Apple Watch Bands Classified as Watch Straps, Not Smartwatch Parts: CAAR Mumbai

The Mumbai, Customs Authority for Advance Ruling (CAAR) in a ruling dated December 23 2025, has clarified that Apple Watch Bands (Leather and Non-Leather) could not be understood in its 'popular sense' as a part of Apple Watch. Apple's Watch has a host of functionalities such as timekeeping, storage of data, voice messages, heart beat sharing, sketching via a paired IPhone. Apple's...

Excess Duty Paid On PCMX For Manufacturing Of Dettol Products Refundable As Prices Were Government Controlled: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that excess duty paid on PCMX (Para-Chloro-Meta-Xylenol) used for manufacturing Dettol products is refundable, as the prices of products were controlled by the Government. The bench opined that under such circumstances, the doctrine of unjust enrichment does not apply. Vasa Seshagiri Rao...

AI-Powered MIKO-3 Smart Robot Classified As ADP Machine, Not Electronic Toy; Exempt From Basic Customs Duty: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the AI-powered MIKO-3 smart robot performs the essential function of Automatic Data Processing (ADP) Machines and cannot be classified as an electronic toy merely because it offers learning or entertainment features. P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member)...

Availability Of Civil Remedy Not Grounds To Quash Criminal Proceedings: J&K High Court Holds In Enso Tower Dispute

The High Court of Jammu & Kashmir and Ladakh recently held that the mere existence of a civil or commercial dispute does not bar criminal prosecution, if the allegations in a complaint disclose the commission of a criminal offense. Noting that same facts might result in both civil and criminal remedies, the bench comprising of Justice Sanjay Dhar, on 26th December, 2025, rejected to quash...

Excise | Cutting/Slitting HR-CR Coils Not Manufacturing; Duty Paid On Non-Excisable Activity Cannot Make It Excisable: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that cutting and slitting of HR-CR coils does not amount to manufacture and therefore, payment of duty on such non-excisable activity cannot create a legal fiction to treat it as excisable. The bench further held that CENVAT (Central Value Added Tax) credit availed in respect of such activity...

Non-Signatory Developer Can Be Impleaded In Arbitration If Conduct Shows Intent To Be Bound: Karnataka High Court

The Karnataka High Court has refused to interfere with an arbitral tribunal's decision impleading a non signatory company in arbitration proceedings holding that where conduct, agreements and commercial involvement of a party demonstrates clear intent to be bound by the arbitration agreement, the Group of Companies would apply. A Division Bench of Justice Jayant Banerji and Justice...

Profit From Securitisation/Sell-Down Of Loan Receivables Not Taxable As Service: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that profit earned from securitisation or sell-down of loan receivables, including upfront fees and excess spread income, being in the nature of income arising from the sale of receivables, is not exigible to service tax. Ajayan T.V. (Judicial Member) and Vasa Seshagiri Rao (Technical Member)...

Delhi High Court Bars “Star Smith” Name And Domain For Infringing A.O. Smith Trademarks

The Delhi High Court has barred the use of the trade name “Star Smith” and the website “www.starsmith.in,” holding that they appear to infringe the registered trademarks and domain names of A.O. Smith Corporation, a global maker of geysers and water purification systems.Justice Tejas Karia, passed the interim order on December 24, 2025, observing that the disputed trade name and...

Bombay High Court Sets Aside Arbitral Award Against Investors, Says Participation In Regulatory Proceedings Is Not “Forum Shopping”

The Bombay High Court recently set aside an arbitral decision that had rejected investors' claims against Central Depository Services (India) Limited (CDSL), on the grounds of alleged forum shopping, by declaring that involvement in regulatory proceedings does not bar independent arbitration remedies. Allowing a petition under Section 34 of the Arbitration and Conciliation Act, 1996,...