Learning Centre
From the Vakilkaro blog
Practical guides on registration, trademark, tax, NGO and compliance — written and reviewed by our legal team.
The Vakilkaro Brief: The “Uncle” Defense: Can You Own the Word “Chacha”?
The Battle of the Uncles: Who Owns "Chacha"? In the crowded streets of Indian markets, "Chacha" (Uncle) is more than a term of endearment—it is a massive branding asset. From Chacha Ke Chole Bhature to Chacha Chaudhary, the name carries a sense of trust and nostalgia. But can one business stop every
The Vakilkaro Brief: The “Crocodile” Conclusion: A 20-Year Branding War Ends
One Reptile, Two Titans, and a 20-Year Legal Grudge. In the world of fashion, the crocodile logo is a symbol of elite status. But for two decades, it was the center of one of the most persistent legal battles in Indian history. In March 2026, the Delhi High Court finally brought down the gavel. We b
The Vakilkaro Brief: The Pisco War: Two Countries, One Word (Dual GI Identity)
One Spirit, Two Flags, and a Global Legal Stand-off. In the world of Intellectual Property, a Geographical Indication (GI) is usually a shield of exclusivity. But what happens when two sovereign nations claim the exact same word for the exact same spirit? We dive into the "Pisco War"—the longest-run
The Vakilkaro Brief: The Semaglutide Stance: Manufacturing vs. Exporting
In a series of pivotal rulings in late 2025 and March 2026, the Delhi High Court delivered a "Split Victory." The Court restrained Indian companies from selling Semaglutide domestically before the expiry but—crucially—allowed them to manufacture and export the drug to countries where Novo Nordisk di
The Vakilkaro Brief: Can Anyone Own the “Forest”? (Forest Essentials v. Baby Forest)
Nature’s Name vs. Private Property. In the luxury Ayurveda market, the word "Forest" evokes purity, tradition, and high-end wellness. But when a new player, "Baby Forest," entered the scene, the industry leader "Forest Essentials" claimed trademark infringement. Can a single company monopolize a wor
The Vakilkaro Brief: The “10% Rule” and the Rising Cost of IP Compliance
The Price of Piracy: Why the "10% Rule" is Changing the Game. For decades, many businesses viewed IP infringement as a calculated risk with a low financial penalty. That era is officially over. We break down the emergence of the "10% Rule" in damage calculations, the shift toward heavy fiscal penalt
The Vakilkaro Brief: The “Nose of a Worm” Patent: Rejection of Bio-Diagnostic IP
Nature’s Olfactory Marvel vs. Patent Law. Imagine a world where a tiny roundworm can sniff out cancer from a single drop of urine with 100% accuracy. This isn't science fiction—it's the "N-NOSE" technology. However, a recent landmark ruling by the Delhi High Court has sent shockwaves through the bio
The Vakilkaro Brief: No More “Guesswork” in Damages: The New Trademark Standard
The End of Speculation: A New Era of Trademark Damages. For years, claiming damages in Indian IPR suits felt like a shot in the dark-often resulting in a "nominal" award that barely covered a fraction of the legal fees. No longer. We break down the judiciary’s shift toward forensic-led, quantifiable
The Bharat GI Revolution: Positioning Indian Heritage as Global Luxury
From Local Craft to Global Couture: The GI Powerhouse. A Geographical Indication (GI) is more than a label; it is a promise of origin, history, and unmatched quality. We break down the "Bharat GI" revolution, the legal shield protecting our local legends, and how Indian heritage is being repositione
The Vakilkaro Brief: Trademark Application Refused: Remedies Available Under Indian Law
The Roadblock: Navigating a Trademark Refusal. A refusal order is not the end of your brand's journey; it is a shift in legal strategy. We break down the two-tier remedy system in India, the strict timelines for appeals, and how to choose the right legal path to overturn a Registrar’s decision and s
The Vakilkaro Brief: Appointment of Local Commissioners in Trademark Suits
The Surprise Raid: The Critical Role of Local Commissioners. In trademark battles, evidence can vanish in seconds. We break down the legal power of the Local Commissioner—a court-appointed officer who ensures that counterfeiters cannot hide their trail, providing you with the "smoking gun" needed to
The Vakilkaro Brief: Withdrawal of Trademark Applications: Legal Impact and Strategy
The Strategic Retreat: Understanding Trademark Withdrawal. Not every trademark journey ends in registration—and sometimes, that’s a good thing. We break down the legal mechanics of withdrawing an application, the irreversible loss of priority, and why a proactive withdrawal is often a smarter move t
ROC Imposes ₹6 Lakh Penalty for Failure to Conduct Mandatory Secretarial Audit
The Registrar of Companies (ROC), New Delhi, has imposed a penalty of ₹6 lakh on a company and its directors for failing to conduct a mandatory secretarial audit. The action highlights the strict compliance requirements under the Companies Act, 2013, particularly for companies crossing specified fin
Gratuity Under the Social Security Code, 2020 – Key Changes, Eligibility and Employer Liability
Gratuity is one of the most important retirement benefits in Indian labour law. It acts as a financial reward for employees who provide long and continuous service to an organisation. With the introduction of the Social Security Code, 2020, the framework governing gratuity has undergone important st
MCA Amends AS 22 to Align with OECD Pillar Two Global Minimum Tax Rules
The Ministry of Corporate Affairs (MCA) has introduced amendments to Accounting Standard (AS) 22 through the Companies (Accounting Standards) Amendment Rules, 2026. The changes aim to align India’s accounting framework with the OECD’s global minimum tax regime under the Pillar Two model rules.
ITAT Allows Section 11 Exemption in Updated Return for Years Before AY 2023-24
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Pune Bench held that charitable trusts cannot be denied exemption under Section 11 merely because the claim was made through an updated return filed under Section 139(8A). The Tribunal clarified that the restriction introduced by the
IBBI Introduces PGIRP E-Forms for Personal Guarantor Insolvency Reporting
Through Circular No. IBBI/II/92/2026 dated 6 March 2026, the Board launched six e-forms- PGIRP-1 to PGIRP-6to enable stage-wise reporting of insolvency proceedings under the Insolvency and Bankruptcy Code, 2016. The new system is designed to improve transparency, accuracy, and efficiency in monitori
New Tax Regime under Income-tax Act 2025 for Individuals and HUFs Explained
The structure of the new tax regime broadly continues the policy approach introduced under the Income-tax Act, 1961offering taxpayers the flexibility to choose between the regular tax system and a simplified tax regime with lower rates but fewer deductions. The new law defines the applicable slab ra
MCA Advisory on Name Reservation and Incorporation of Companies and LLPs
The Ministry of Corporate Affairs (MCA) issued an advisory on 13 March 2026 providing detailed guidance to stakeholders regarding name reservation and incorporation of companies and Limited Liability Partnerships (LLPs). The advisory highlights important compliance requirements that applicants must
Gujarat HC Refuses Conversion of GST Order from Section 74 to Section 73 Without Evidence
The Gujarat High Court has clarified that an order passed under Section 74 of the Central Goods and Services Tax (CGST) Act cannot be converted into an order under Section 73 unless the taxpayer produces credible documentary evidence. The Court held that where allegations of fraudulent Input Tax Cre
How to Open FPO: Registration, Process, Requirements Complete Guide
Farmer Producer Organization (FPO) opening process critical ₹4.5 Cr+ farmer collective institutional framework India 2025, enabling agricultural value chain aggregation, intermediary margin reduction, farmer income enhancement ₹2-5 lakh annual potential, collective marketing strength, input procurem
SEBI Introduces Voluntary Debit Freeze Facility for Mutual Fund Folios to Prevent Unauthorized Transactions
To enhance the security of mutual fund investments, the Securities and Exchange Board of India (SEBI) has introduced a voluntary debit freeze facility for mutual fund folios. This new mechanism allows investors to temporarily lock their folios so that no redemption, transfer, or debit of mutual fund
Section 29A Arbitration Timeline: Can Courts Extend Mandate After Award? Supreme Court Clarifies
Section 29A of the Arbitration and Conciliation Act, 1996 was introduced to ensure that arbitration proceedings conclude within a defined timeframe. The provision requires arbitral tribunals to deliver awards within a fixed period, with limited extensions allowed through party consent or court inter
When Tax Is Not Tax: Mistake of Law and Refund under GST
Tax laws are built on structured rules such as rates, valuation methods and compliance procedures. However, situations sometimes arise where taxpayers deposit money with the government based on an incorrect understanding of the law. This raises an important constitutional question: if money was paid