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    <title>2026 (10) TMI 253 - DELHI HIGH COURT</title>
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    <description>Section 16(1)(b) of the Companies Act, 2013 requires a holistic assessment of whether a company name is identical with or too nearly resembles a registered trade mark. The inquiry is broader than a trade-mark infringement dispute and does not require proof of likely deception or confusion. Rival expressions should not be artificially divided into components merely because they share a common element. TOPLAD and TOPLAND are structurally and phonetically similar when considered as whole names, and omission of the letter &quot;N&quot; does not create sufficient visual or phonetic distinction in ordinary Indian-market pronunciation. TOPLAD therefore too nearly resembles TOPLAND, supporting rectification of the company name.</description>
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      <link>https://www.taxtmi.com/caselaws?id=800310</link>
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