statutory interpretation — Indian case law & digests

Supreme CourtSupreme Court of India

Renaissance Hotel Holdings v. B. Vijaya Sai (2022): confusion is presumed where an identical mark meets identical services

The Supreme Court held that when a defendant adopts a mark identical to a registered trade mark for identical goods or services, likelihood of confusion is presumed under Section 29(3) of the Trade Marks Act 1999. The plaintiff need not separately prove confusion, reputation, or damage, and the Section 30(1) honest-practices defence is unavailable unless both honesty and the absence of unfair advantage are shown.

Valkya Editorial·23 Jun 2026·6 min

LandmarkSupreme Court of India

Commissioner of Customs v. Dilip Kumar (2018): ambiguity in a tax exemption favours the Revenue

The Supreme Court's Constitution Bench in Dilip Kumar (2018) held that ambiguity in a tax exemption notification is construed in favour of the Revenue, overruling Sun Export Corporation.

Valkya Editorial·15 Jun 2026·8 min