Madras High Court Weekly Round-Up: December 01 - December 07, 2025

Citations: 2025 LiveLaw (Mad) 455 To 2025 LiveLaw (Mad) 472 NOMINAL INDEX Cognizant Technology Solutions India Private Limited v. Commissioner of Income Tax, 2025 LiveLaw (Mad) 455 The State of Tamil Nadu and Another v. Madras Race Club and Others, 2025 LiveLaw (Mad) 456 Rama Ravikumar v. The District Collector and Others, 2025 LiveLaw (Mad) 457 Mir Mahamood Ali v. Mir Mukkaram Ali, 2025 LiveLaw (Mad) 458 M/s MediaOne Global Entertainment Ltd. v. M/s Vishnu Associates & Ors., 2025 LiveLaw (Mad) 459 Mythri Movie Makers v. Dr. Ilaiyaraaja and Others, 2025 LiveLaw (Mad) 460 A v. M and Another, 2025 LiveLaw (Mad) 461 Suo Motu v. The State of Tamil Nadu and Others, 2025 LiveLaw (Mad) 462 PB Rajahamsam v. S Narayanan, 2025 LiveLaw (Mad) 463 Nannir Water Sources LLP v. Syed Imran and Others, 2025 LiveLaw (Mad) 464 Rama Ravikumar v. KJ Praveenkumar IAS and Others, 2025 LiveLaw (Mad) 465 Dr. Ilaiyaraaja v Mythri Movie Makers, 2025 LiveLaw (Mad) 466 Sangeetha Caterers and Consultants LLP v. M/s. Sangeetham House of Veg, 2025 LiveLaw (Mad) 467 The Official Assignee v. S Arjunlal Sunderdas and Another, 2025 LiveLaw (Mad) 468 KJ Praveenkumar IAS and Others v. Rama Ravikumar, 2025 LiveLaw (Mad) 469 Rama Ravikumar v. KJ Praveenkumar IAS and Others, 2025 LiveLaw (Mad) 470 M/s. Devaraj & Others v. The Income Tax Officer, 2025 LiveLaw (Mad) 471 MRF Limited vs. Additional Director, DGGI, 2025 LiveLaw (Mad) 472 REPORT Income Tax Act | Payment For IPLC Services Not 'Royalty' U/S 9; Assessee Entitled To Deduction U/S 40(a)(i): Madras High Court Case Title: Cognizant Technology Solutions India Private Limited v. Commissioner of Income Tax Citation: 2025 LiveLaw (Mad) 455 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 IPLC services constitutes 'royalty' under Section 9 of the Income Tax Act, and whether the assessee is entitled to claim a deduction under Section 40(a)(i) of the Act, in respect of a payment made to a foreign-based company. “Overarching Public Interest”: Madras High Court Permits State To Carry Out Development Works In Land That Was Leased To Madras Race Club Case Title: The State of Tamil Nadu and Another v. Madras Race Club and Others Citation: 2025 LiveLaw (Mad) 456 The Madras High Court has permitted the Tamil Nadu government to carry out its development works for the strengthening of ponds to store excess rainwater and the development of Eco Park in the land that was earlier leased out to the Madras Race Club. The bench of Justice SM Subramaniam and Justice Mohammed Shaffiq observed that there was an urgent and compelling need for the State to undertake the projects, which would eventually improve the air quality, reduce pollution sources, and prevent the city from being inundated. The court thus modified an earlier order of a single judge that had ordered status quo in the case, thereby preventing the state's development. Madras High Court Permits Lighting Of Lamp At Thiruparakundram Hills, Says It Won't Affect Rights Of Dargah Or Muslims Case Title: Rama Ravikumar v. The District Collector and Others Citation: 2025 LiveLaw (Mad) 457 The Madras High Court has permitted the lighting of lamps (Karthigai deepam) at the Deepathoon (stone lamp pillar) atop the Thiruparakundram hills. Justice GR Swaminathan primarily observed that the deepathoon was not located in the area that belonged to the Muslims and thus lighting the lamp would not affect the rights of the community. At the same time, the court added that not allowing the lighting of lamps would affect the rights of the temple and the devotees. The court also criticised the conduct of the temple management in not taking steps to protect the rights of the temple or the devotees. The court further observed that the temple management had failed to discharge its duty. Madras High Court Strikes Down Wrongful Copyright Entry Over 'Sagar Homeo Stores' Logo Case Title: Mir Mahamood Ali v. Mir Mukkaram Ali Citation: 2025 LiveLaw (Mad) 458 The Madras High Court has ordered the cancellation of a copyright entry that wrongly gave a rival businessman ownership of the artistic logo used by the long-established “Sagar Homeo Stores,” holding that the record had been incorrectly created despite the store's earlier trademark and copyright registrations. A single bench of Justice N Senthilkumar passed the order on November 28, 2025, ruling that the 2009 registration obtained by Mir Mukkaram Ali, a competing homeopathic businessman, was inconsistent with the store's prior...

Madras High Court Weekly Round-Up: December 01 - December 07, 2025

Upasana Sajeev

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