Madras High Court Monthly Digest: December 2025 [Citation 455 to 501]

Citations: 2025 LiveLaw (Mad) 455 To 2025 LiveLaw (Mad) 501 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 R Thirumurugan v. R Thennarasu and Others, 2025 LiveLaw (Mad) 473 C Kayalvizhi v. The State of Tamil Nadu and Others, 2025 LiveLaw (Mad) 474 TVS Motor Company Limited v. The Assistant Controller of Patents & Designs, 2025 LiveLaw (Mad) 475 A Affice Khan v. The State, 2025 LiveLaw (Mad) 476 PVR Inox Ltd and Another v. Airports Authority of India and Others, 2025 LiveLaw (Mad) 477 C Somasundaram v. The Chairman, Teachers Recruitment Board and Others, 2025 LiveLaw (Mad) 478 M/s China Datang Technologies and Engineering Company Limited v M/s NLC Limited, 2025 LiveLaw (Mad) 479 Eros International Media Limited v. 14 Reels Entertainment Private Limited and Others, 2025 LiveLaw (Mad) 480 Tamil Nadu Housing Board v M/s NCC Ltd, 2025 LiveLaw (Mad) 481 Saravanan v. State of Tamil Nadu and another, 2025 LiveLaw (Mad) 482 Kalanithimaran and Others v. State of Tamil Nadu, 2025 LiveLaw (Mad) 483 Gengadevi v. The Secretary To The Government And Others, 2025 LiveLaw (Mad) 484 Milan Textile Enterprises Pvt. Ltd. v. The Initiating Officer and Anr., 2025 Livelaw (Mad) 485 Malarvizhi @ Kottaithai v The Secretary to Government of India and Others, 2025 LiveLaw (Mad) 486 Jasmine Towels (P) Ltd. v. Asst. Commissioner Of Income Tax, 2025 LiveLaw (Mad) 487 ITALFARMACO SPA v. Deputy Controller of Patents & designs, 2025 LiveLaw (Mad) 488 Pushpavalli @ Pushbam v. The Superintendent of Police and Others, 2025 LiveLaw (Mad) 489 Tamilaga Vettri Kazhagam (TVK) v. Director General of Police and Others (connected cases), 2025 LiveLaw (Mad) 490 Dasaprakash Restaurant and Ice Cream Parlour Pvt. Ltd. v. Deputy Registrar of Trademarks, 2025 LiveLaw (Mad) 491 Shri. Harigovind v. Assistant Commissioner Of Income Tax Non-corporate, 2025 LiveLaw (Mad) 492 P Thirumalai v. The Madurai City Municipal Corporation, 2025 LiveLaw (Mad) 493 Arsha Vidya Parampara Trust v. The Union of India and Others, 2025 LiveLaw (Mad) 494 The Government of India v. S Somasundaram and Others, 2025 LiveLaw (Mad) 495 Kannan Gopalakrishnan v. Controller of Patents, 2025 LiveLaw (Mad) 496 The Dharmapuri District Co-operative Milk Producers Union Ltd. v. The Deputy Commissioner of Income Tax, 2025 LiveLaw (Mad) 497 K.M. Mammen v. The Principal Commissioner of Income Tax, 2025 LiveLaw (Mad) 498 S Vijayakumar v. Union of India and Others, 2025 LiveLaw (Mad) 499 A Kamala v. Inspector of Police and Others, 2025 LiveLaw (Mad) 500 Srirangam Srimath Andavan Ashramam v. Thathadesikar Thiruvamsathar Sabha & Ors, 2025 LiveLaw (Mad) 501 REPORTS 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...

Madras High Court Monthly Digest: December 2025 [Citation 455 to 501]

Upasana Sajeev

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