Delhi High Court Holds ICC Trademark Rights Under LG Sponsorship Agreement Attract Royalty TDS

The Delhi High Court has dismissed a writ petition filed by LG Electronics India Pvt. Ltd., upholding the Income Tax Department's decision to treat a portion of sponsorship payments made for ICC cricket events as taxable royalty. A Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar refused to interfere with an order passed under Section 264 of the Income Tax Act, which had...

GST | Calcutta High Court Quashes Excess ITC Demand Pertaining To Initial Years Of GST Rollout

The Calcutta High Court has quashed the order passed by Appellate Authority dismissing appeal against Section 73 demand, preliminary, “without appreciating the worth of the documents”. Justice Om Narayan Rai observed that there was 'total non-consideration of material on record' upon tracing through the paper book as well as relevant documents annexed to the writ petition which...

The Anatomy Of A Cyber Fraud: How A Retired Police Officer Fell Prey To A Sophisticated Investment Scam

The legal architecture of investment scams and the human cost that the criminal law struggles to recordRetired Inspector General of Police (IGP) from the Punjab Police, Amar Singh Chahal, who was hospitalised in a critical condition after attempting suicide following the loss of his life savings to an online investment scam, has survived and is now recovering, turning what first appeared as a personal tragedy into a case with far-reaching legal and institutional implications. As Chahal battled...

Ensure 100% Voluntary Blood Collection, Set Up Blood Component Separation Units In All Districts Within 3 Months: Jharkhand High Court To State

The Jharkhand High Court passed comprehensive directions to the State to ensure that 100% of blood collection is secured through voluntary blood donation drives and to establish Blood Component Separation Units (BCSUs) in every district of the State of Jharkhand within a period of three months.A Division Bench of the Jharkhand High Court comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar was hearing a Public Interest Litigation, wherein it passed the following...

SIM Cards, Recharge Coupons & Value-Added Services Not 'Goods' Under KVAT Act; Kerala High Court Quashes Tax Demand Against Airtel

The Kerala High Court granted relief to Bharti Airtel by holding that SIM cards, recharge coupons, fixed monthly charges and telecom value-added services cannot be treated as 'goods' under the Kerala Value Added Tax Act, 2003 (KVAT Act), on which any tax can be levied. Justices A.K. Jayasankaran Nambiar and Jobin Sebastian addressed a case filed by Bharti Airtel, the...

Interim Maintenance Too Must Be Granted From Date Of Application: Allahabad High Court; Decries Delays In Deciding Cases

Observing that it is a sad reality that applications for interim maintenance remain pending in courts for a long time, the Allahabad High Court recently remarked that permitting a woman to live in penury, while her application is decided, cannot be the intent of the law. The Court emphasized that pendency of the proceedings in Court, without any order in favor of the litigant, should not be to the disadvantage of the litigant. It added that, as with the final maintenance orders, interim...

Intellectual Property Rights Annual Digest 2025-Part 1

Patents Act, 1970 High Court Reports Revocation Petition Can Be Filed Or Sustained After Expiry Of Term Of Patent: Delhi High Court Case Title: Macleods Pharmaceuticals Ltd v. The Controller Of Patents & Anr. Citation: 2025 LiveLaw (Del) 41 The Delhi High Court has ruled that a revocation petition can be filed or sustained after the expiry of the term of...

Buyer Cannot Seek Separate Arbitral Reference For Counter-Claims Once Arbitration Under MSMED Act Has Commenced: Calcutta High Court

The Calcutta High Court has held that once arbitral proceedings are commenced before the Micro and Small Enterprises Facilitation Council (“Council”) under Section 18(3) of the MSMED Act, 2006, a buyer cannot seek appointment of a separate arbitrator under section 11 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") and therefore all claims including claims for damages...

Economic Freedom Under Indian Constitution: Beyond Lockean Libertarianism

Economic freedom is often assumed to be an inherent component of capitalism, based on the libertarian belief that individuals possess natural rights against state interference. John Locke expressed his theory of libertarianism, which was in many ways very distinct from Bentham's idea of utilitarianism (maximising happiness). The idea of libertarianism emphasised individual rights. Locke argued that supreme nature has provided individuals with natural rights, which render them free from excessive...

GST | Stereo System In E-Rickshaw An Input, Calcutta High Court Grants Refund To Manufacturer

The Calcutta High Court, in a matter concerning admissibility of Input Tax Credit (ITC) for purchase of 'stereo system' to be used in E-rickshaw, has granted Refund claim of Unutilized Input Tax Credit under inverted duty structure amounting to approximately ₹8 lakhs. The Calcutta High Court was called-upon to decide whether "Stereo System" was an input/ raw material in...

Customs Officials Acting In Official Capacity Not Liable To Cross-Examination As Matter Of Right: Delhi High Court

The Delhi High Court has held that Customs officials discharging their duties in an official capacity are not liable to be cross-examined as a matter of right during adjudication proceedings under the Customs Act.A Division Bench of Justices Prathiba M. Singh and Shail Jain made the observation while partially allowing a writ petition challenging denial of Petitioner's request to...

Arbitrator Cannot Invalidate Admitted Retirement Deed Without Recording Clear Finding Of Fabrication Or Manipulation: Delhi High Court

The Delhi high Court has dismissed an appeal under section 37 of the Arbitration and Conciliation Act ("Arbitration Act") and upheld an order passed by a Single Judge setting aside an arbitral award which had declared retirement deed of a partner as null and void. A Division bench comprising Justice Navin Chawla and Justice Madhu Jain held that once signatures on the retirement deed...