Direct Tax Weekly Round-Up: December 29, 2025 - January 04, 2026

HIGH COURTSAndhra Pradesh HCIncome Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High CourtCase Title: M/s Amnos Evangelical v. The Centralized Processing Centre, BengaluruCase Number: WRIT PETITION NO: 8798 OF 2025The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic.Justices Battu...

Intellectual Property Rights Weekly Round-Up: December 29, 2025 - January 04, 2026

NOMINAL INDEXSun Pharmaceutical Industries Ltd. v. Oziel Pharmaceuticals P. Ltd. & Anr., 2025 LiveLaw (Del) 1799Meta Platforms Inc. v. Noufelmalol & Anr., 2025 LiveLaw (Del) 1801Sun Pharmaceutical Industries Ltd. v. Dr. Reddy's Laboratories Ltd. & Anr., 2025 LiveLaw (Del) 1804SNV Aviation Private Limited v. Alaska Aviation Academy Pvt. Ltd. & Ors., 2025 LiveLaw (Del) 1805Resham Priyadarshini v. Assistant Controller of Patents and Designs & Anr., C.A.(COMM.IPD-PAT) 9/2025A.O....

Tax Weekly Round-Up: December 22 - December 28, 2025

HIGH COURTSAllahabad HCAllahabad High Court Directs Criminal Contempt Against GST Official For Filing Misleading Personal AffidavitCase Title: Adboulevard Media Private Limited Versus Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut And AnotherOn Thursday, Allahabad High Court directed initiation of criminal contempt proceedings against Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut for filing a misleading personal affidavit before the Court despite being...

Tax Weekly Round-Up: December 15 - December 21, 2025

SUPREME COURTIncome Tax | Foreign Companies' Head Office Expenses For Indian Business Subject To Deduction Limit Under S. 44C : Supreme CourtCause Title: DIRECTOR OF INCOME TAX (IT)-I, MUMBAI. VERSUS M/S. AMERICAN EXPRESS BANK LTD. (and connected case)In a set-back to foreign companies doing business operations in India, the Supreme Court on Monday (December 15) held that all head office expenditure incurred by them outside India, whether common or exclusively for their Indian business...

Intellectual Property Rights Weekly Round-Up: December 15-21, 2025

NOMINAL INDEXDPIIT Working Paper on Generative AI and CopyrightFrankfinn Aviation Services (Pvt.) Ltd. v. M/S Fly High Institute & Ors., 2025 LiveLaw (Del) 1713Lifestyle Equities C.V. & Anr. v. Priyanka Alpeshbhai Polara, 2025 LiveLaw (Del) 1715Au Naturel Beauty Private Limited v. Wet and Dry Personal Care Pvt. Ltd. & Anr., 2025 LiveLaw (Del) 1716Bhavesh Suresh Kataria v. Kataria Insurance Brokers Pvt. Ltd., IA No. 1663/2021 in Commercial IP Suit No. 215/2021Mandeep Singh v. Shabir...

Intellectual Property Rights Weekly Round-Up: December 08–14, 2025

NOMINAL INDEX Woodland (Aero Club) Pvt. Ltd. v. M/s Speedways Tyre Treads & Anr., CS(COMM) 1155/2025 Gajulapalli Mallikarjuna v. State of Andhra Pradesh, Criminal Revision Case No. 1840/2008 Swami Vidyanand v. Cristiana Amodei Chiarello & Ors., CS (COMM) No. 317/2025 Rao and Sapru Films Pvt. Ltd. v. Alok Kumar, IA-6542-2025 in Comm IP Suit No. 618/2025 Himalaya Wellness Company v. Greenland Trading Company, 2025 LiveLaw (Del) 1693 DAZN Limited & Anr. v....

Tax Weekly Round-Up: December 08 - December 14, 2025

SUPREME COURTIncome Tax | Statutory Corporation Can Claim Deduction Under S 36(1)(viii) Only For Income Directly Derived From Long-Term Finance : Supreme CourtCause Title: NATIONAL COOPERATIVE DEVELOPMENT CORPORATION VERSUS ASSISTANT COMMISSIONER OF INCOME TAXThe Supreme Court on Wednesday (December 10) held that any income earned by a statutory corporation outside its core activity of providing long-term finance for industrial, agricultural, or infrastructure development in India cannot qualify...

Tax Weekly Round-Up: December 01 - December 07, 2025

SUPREME COURTCentral Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme CourtCause Title: COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, RAJKOT VERSUS NARSIBHAI KARAMSIBHAI GAJERA & ORS.The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage of the manufacturing chain, even when the work is carried out through separate units. The Court...

Intellectual Property Rights Weekly Round-Up: December 01–07, 2025

NOMINAL INDEX Patents (Amendment) Rules, 2025 Amylin Pharmaceuticals LLC & Anr. v. Assistant Controller of Patents, C.A.(COMM.IPD-PAT) 76/2022 Rajeev KP v. Unais KK, FAO No. 118 of 2025 Izuk Impex v. M/s Five Star Health Care LLP, TM 1450/16 Mir Mahamood Ali v. Mir Mukkaram Ali, 2025 LiveLaw (Mad) 458 Hero MotoCorp Ltd. v. Sunanda Greentech Pvt. Ltd., CS(COMM) 1271/2025 Bignet Solutions LLP v. Novex Communication Pvt. Ltd., CS(COMM) 1094/2025 Ganraj ...

Tax Weekly Round-Up: November 24 - November 30, 2025

SUPREME COURT'Seems Tax Department Has Not Trusted Even Its Lawyers' : Supreme Court Flags Procedural Delays In IT Dept's Petition FilingsCause Title: THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) VERSUS THE HYDERABAD CRICKET ASSOCIATION, HYDERABADThe Supreme Court recently criticised the Income Tax Department for filing its Special Leave Petition after a delay of 524 days, observing that the Department, despite having an entire team of legal experts, failed to act on its own lawyers' advice and...

Intellectual Property Rights Weekly Round-Up: November 24–30, 2025

NOMINAL INDEX Hi Tech Chemicals Limited v. Deputy Controller of Patents and Designs & Anr., C.M.A. (PT) No. 43 of 2023 Living Media India Limited and Anr v. Amar Ujala Limited and Ors, CS (COMM) 1238/2025 Visage Beauty and Healthcare Private Limited v. Freecia Professional India Private Limited & Anr., CS(COMM) 633/2022 ITC Limited v. Pelican Tobacco Co Ltd & Ors., CS(COMM) 221/2024 Haveli Restaurant and Resorts Limited v. Registrar Of Trademarks & Anr, C.A....

Tax Weekly Round-Up: November 17 - November 23, 2025

SUPREME COURTIncome Tax Act | Rejection Of Settlement Application Does Not Affect Assessee's Right To Contest Assessment Order On Merits : Supreme CourtCause Title: THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 SURAT VERSUS M. D. INDUSTRIES PVT LTD.Rejection of an assessee's settlement application by the Income Tax Settlement Commission without offering settlement terms does not bar the assessee's right to challenge the assessment order on merits under the Income Tax Act, observed the Supreme...