Income Tax Act | Payment For IPLC Services Not 'Royalty' U/S 9; Assessee Entitled To Deduction U/S 40(a)(i): Madras High Court

The Madras High Court has held that payment for IPLC (International Private Leased Circuits) Services does not constitute 'royalty' under Section 9 of the Income Tax Act, and that the assessee is entitled to a deduction under Section 40(a)(i) of the Income Tax Act. Chief Justice Manindra Mohan Shrivastava and Justice Sunder Mohan examined whether the payment made by the assessee for...

Madras High Court Weekly Round-Up: November 24 - November 30, 2025

Citations: 2025 LiveLaw (Mad) 436 To 2025 LiveLaw (Mad) 454 NOMINAL INDEX Balveer Singh v. The State, 2025 LiveLaw (Mad) 436 Vishal Krishna Reddy v. Lyca Productions, 2025 LiveLaw (Mad) 437 Suriya and Another v. Gandhi and another, 2025 LiveLaw (Mad) 438 S. Senthil v. The Commissioner of Income Tax, 2025 LiveLaw (Mad) 439 People for Cattle in India v. The Commissioner, GCC...

Madras High Court Jails Contemnor For Repeated Breach Of HUL's 'WHEEL' Trademark Injunction

The Madras High Court has sentenced the proprietor of Roopa Industries to three months civil imprisonment and attached the company's property for repeatedly breaching an injunction protecting HUL's 'WHEEL' and 'ACTIVE WHEEL' trademarks.In an order passed on November 26, 2025, Justice N Senthilkumar found that Roopa Industries had continued using deceptively similar marks despite a...

Arbitrator Can't Pierce Corporate Veil To Fasten Liability On Non-Signatory: Madras High Court Partially Sets Aside Award

The Madras High Court partially set aside an arbitral award holding that arbitrator cannot pierce a corporate veil or treat a non-signatory as an alter ego to fasten liability, while modifying the award to direct repayment of a loan of Rs. 2.5 crore with interest. Justice N. Anand Venkatesh held that the arbitrator exceeded its jurisdiction by treating a third party as...

Madras High Court Reserves Orders On Pleas To Formulate SOP For Conducting Political Rallies

The Madras High Court, on Friday (28th November), reserved orders on a batch of pleas seeking to formulate a Standard Operating Procedure (SOP) to be followed while granting permission for political parties to conduct public meetings.The bench of Chief Justice Manindra Mohan Shrivastava and Justice G Arul Murugan reserved orders after hearing the political parties involved in the litigation...

Validity Of Second Marriage Won't Affect Family Pension When Deceased Nominated Only Second Wife For Receiving Benefits: Madras High Court

The Madras High Court recently ordered the Directorate of Pension and other officials to grant family pension to the second wife of a deceased man, even though the marriage was void. Justice K Kumaresh Babu noted that even though the marriage was void, since it was solemnized during subsistence of the first marriage, the deceased employee had nominated the second wife, and not...

Even Though Evidence Act Is Not Applicable To Arbitration, Tribunal Must Follow Its Core Principles: Madras High Court

The Madras High Court has recently observed that although arbitral tribunals are not bound by the Evidence Act, they must still follow its foundational principles when assessing evidence to avoid judicial scrutiny. A single bench of Justice N Anand Venkatesh stated that “the fundamental principles of the Evidence Act which provides the basis for dealing with the case must be satisfied...

Madras High Court Commutes Death Sentence Of Man Who Pushed Former Lover In Front Of Train For Refusing Marriage

The Madras High Court has commuted the death sentence of a man who pushed his former lover in front of a moving train after she refused to marry him. While the bench of Justice N Sathish Kumar and Justice M Jothiraman agreed that the commission of murder could not be justified, the court added that the act did not fall under the category of rarest of rare. The court also noted that...

Madras High Court Temporarily Restrains Makers Of "Dude" Movie From Using Songs Of Ilaiyaraaja

The Madras High Court, on Friday (28th November), temporarily restrained the makers of the "Dude" movie from using the songs of renowned musician Ilaiyaraaja. Justice N Senthilkumar granted an interim injunction in a plea moved by the musician seeking to restrain Mythri Movie Makers, producers of the "Dude" movie, from using his songs unauthorisedly. The court had reserved orders on November...

'A Futile Exercise': Madras High Court Quashes CBI Cases Against Police, Advocates Involved In 2009 Violence At Court Premises

The Madras High Court, on Thursday (27th November), quashed the cases registered by the Central Bureau of Investigation (CBI) against 28 advocates and 4 police officers in connection with the violence that broke out in the High Court campus on February 19, 2009. Justice Nirmal Kumar was inclined to quash the criminal case, noting that a decade and a half had passed, and the...

State Should Bring Separate SOP For Religious Events: Madras High Court Comments While Hearing Plea To Regulate Political Rallies

The Madras High Court, on Thursday, commented that the State should bring in a different Standard Operating Procedure (SOP) for religious events. The bench of Chief Justice Manindra Mohan Shrivastava and Justice G Arul Murugan was hearing a batch of pleas seeking the framing of SOPs to be followed while granting permission for political meetings. In the previous hearing, the State...

From Gender Audit Squads To IC Portals: Madras High Court Notes Sweeping State-Wide Compliance With Its PoSH Directives

The Madras High Court has commended the State of Tamil Nadu for implementing its earlier order to ensure the effective implementation of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act (PoSH Act). Justice RN Manjula observed that the government has shown tremendous interest in ensuring that the court orders are complied with and that the...