Case of Gloster Limited vs Gloster Cables Limited, SC Judgement Dated 22nd January 2026. The apex court held that while exercising jurisdiction under Section 60(5) of IBC, the Adjudicating Authority cannot declare title over a trademark where such declaration does not arise out of or relate to the insolvency resolution process and would amount to modifying an approved resolution plan. The Court held that on the facts of the present case, the issue of title to trademark ‘Gloster’ did not arise out of or relate to insolvency resolution process. The dispute was essentially one of trademark ownership between two competing entities and could not be summarily adjudicated under Section 60(5).