#Section 2(24)

Kerala High Court rules that raising a defence under Section 22(4) of the Designs Act, 2000-challenging the validity of a registered design-automatically transfers the case to the High Court, bypassing lower court jurisdiction. This holding reinforces the exclusive jurisdiction of High Courts in design validity disputes, impacting litigants and practitioners in IP enforcement.

ITAT Delhi rules that government grants earmarked for targeted welfare projects-such as the rehabilitation of female sex workers-do not constitute taxable income under Section 2(24) of the Income Tax Act. The ruling reinforces that conditional grants for non-profit objectives are exempt, provided the purpose and conditions are clearly documented and unchallenged by revenue authorities.