Madras High Court Issues Notice To Actor Vijay & TVK In Appeal In Trademark Infringement Case Over Party Flag

The Madras High Court has issued notice to Actor Vijay and his party, Tamilaga Vettri Kazhagam in an appeal filed against a single judge order refusing to restrain the party from using its flag in connection with a trademark infringement case. The bench of Justice G Jayachandran and Justice Mummineni Sudheer Kumar issued notice to Vijay and his party and adjourned the case by 6 weeks. In August this year, a single judge of the High Court had dismissed an application seeking an...

Madras High Court Asks Sony Music To Give Details Of Revenue Obtained From Broadcasting Ilaiyaraaja's Songs

The Madras High Court has asked Sony Music Entertainment to give details of the revenue generated by the company on a day-to-day basis from the broadcasting/telecasting of songs composed by music composer Dr. Ilaiyaraaja. Justice N Senthilkumar issued the directions in a plea filed by the Music Composer seeking to declare that Sony had no rights, title or interest in music works of Ilaiyaraaja. The latter has also sought to restrain the music company from continuing the...

No Tax Exemption On Bakery Products Sold At Snack Bar: Madras High Court

The Madras High Court held that there is no tax exemption for bakery products sold in a snack bar. Justices S.M. Subramaniam and C. Saravanan were addressing the issue of whether bakery products sold in a snack bar are covered under the notification G.O.P.No.570 dated 10th June 1987 and exempted from tax. The assessee/petitioner is running a restaurant in which they are involved in the activity of preparing food and drinks. Admittedly, the food and drinks are not sold under any...

Scope Of Appeal Is Limited U/S 28KA Customs Act; Advance Ruling Binding Unless Arbitrary: Madras High Court

The Madras High Court has held that the scope of appeal is limited under Section 28KA of the Customs Act and an advance ruling is binding unless it is palpably arbitrary or irrational. Section 28KA of the Customs Act, 1962 provides that an appeal can be filed to the appellate authority against any ruling or order passed by the Authority within sixty days from the date of communication of such ruling or order. Justices S.M. Subramaniam and C. Saravanan stated that the scope of...

Tax Exemption Cannot Be Claimed For Inter-State Purchases Without Segregating Local Purchases: Madras High Court

The Madras High Court has held that if the assessee has purchased goods both within the State and from other States, then to claim exemption for inter-State purchases, the purchases made within the State must be segregated from those made from others. Justices S.M. Subramaniam stated that when the facts are established in clear terms that the goods were found mingled during the course of physical verification/inspection, the decision of the assessing Authority and the appellate...

Absence Of Disciplinary Proceedings Bars NCLT From Rejecting Proposed IRP Under IBC: Madras High Court

The Division Bench of Madras High Court, comprising Justice Dr. Anita Sumanth and Mr. Justice N. Senthilkumar, has held that in the absence of disciplinary proceedings pending against the professional, NCLT is bound to appoint the IRP proposed by the applicant under sections 7 and 10 of the IBC, 2016. Background of the Case The petition under Article 226 was filed to quash the appointment of Mr. Thangamuthu as the IRP of the corporate debtor. The petitioner is an insolvency ...

S.263 Income Tax Act | Commissioner Cannot Revise Assessment Merely Because Detailed Reasoning Was Not Given: Madras High Court

The Madras High Court stated that the Income Tax commissioner cannot revise an assessment merely because detailed reasoning was not given in the order. Section 263 of the Income Tax Act, 1961, empowers the Commissioner of Income Tax to revise any order passed under the Income-tax Act, 1961, “the Act” which is erroneous insofar as it is prejudicial to the interest of the revenue. Chief Justice Manindra Mohan Shrivastava and Justice Sunder Mohan stated that, "an order cannot be...

[GST] 'Ill-Advice From Unqualified Consultants Leading To Clients' Inability To Appear Before Authorities': Madras High Court

The Madras High Court has directed the department to issue a circular urging assessees to engage only qualified consultants for GST compliance. Justice Krishnan Ramasamy stated that, "This Court comes across similar instances in several cases, extending ill advice to the clients by the consultants, who are all not qualified persons. Such kind of ill-advice leads to the fact that the clients are not in a position to appear before the Officers concerned with suitable reply supported by...

Madras High Court Summons ED Assistant Director In Contempt Plea For Continuing PMLA Probe Despite HC Stay Order

The Madras High Court, on Wednesday, issued a statutory notice to the Assistant Director of Enforcement, Vikas Kumar, in a contempt petition filed by film producer Akash Baskaran for continuing the probe in an alleged money laundering case despite a stay issued by the High Court. The bench of Justice MS Ramesh and Justice V Lakshminarayanan issued notice asking the Assistant Director to appear before it on September 17. The bench expressed its displeasure after noting that the...

Insolvency Resolution Professional Is Public Servant, Sanction Needed To Prosecute Him Under Prevention Of Corruption Act: Madras High Court

The Madras High Court has recently directed the Insolvency and Bankruptcy Board of India to consider granting sanction for prosecuting a Resolution Professional for allegedly mismanaging funds of a company during a resolution process. Justice Bharatha Chakravarthy noted that the resolution professional performed duties in connection with the administration of justice, was a person from whom a report was called for by the court of justice, and was performing a public duty. Thus, the...

Relief For Actor Vijay, Madras High Court Refuses To Restrain His Party Flag For Alleged Trademark Infringement

The Madras High Court on Monday dismissed an application seeking interim injunction to restrain actor Vijay's Tamilaga Vetrri Kazhagam party from using the party flag, over alleged infringement of a Trust's trademark.Justice Senthilkumar Ramamoorthy rejected the plaintiff's claim that the usage of the flag by Vijay's party amounted to copyright infringement, trademark infringement, and passing off. The court, however, added that these were tentative observations and the matter would be dealt...

Digital Marketing Is Business, Not Profession; Audit Report Not Required For Turnover Below ₹5 Crores: Madras High Court

The Madras High Court held that digital marketing is a business and not a profession; and an audit report is not required for turnovers below Rs. 5 crores. Justice Krishnan Ramasamy stated that “Digital Marketing is the business for persons who carry out the said activities. In the event anybody carrying on the business of Digital Marketing with cash transactions both on the aspect of receipts and payments in cash below 5% of the turnover, which is below Rs.5 Crores as per the proviso...