Intellectual Property Rights Weekly Round-Up: December 08–14, 2025

NOMINAL INDEX Woodland (Aero Club) Pvt. Ltd. v. M/s Speedways Tyre Treads & Anr., CS(COMM) 1155/2025 Gajulapalli Mallikarjuna v. State of Andhra Pradesh, Criminal Revision Case No. 1840/2008 Swami Vidyanand v. Cristiana Amodei Chiarello & Ors., CS (COMM) No. 317/2025 Rao and Sapru Films Pvt. Ltd. v. Alok Kumar, IA-6542-2025 in Comm IP Suit No. 618/2025 Himalaya Wellness Company v. Greenland Trading Company, 2025 LiveLaw (Del) 1693 DAZN Limited & Anr. v....

Tax Weekly Round-Up: December 08 - December 14, 2025

SUPREME COURTIncome Tax | Statutory Corporation Can Claim Deduction Under S 36(1)(viii) Only For Income Directly Derived From Long-Term Finance : Supreme CourtCause Title: NATIONAL COOPERATIVE DEVELOPMENT CORPORATION VERSUS ASSISTANT COMMISSIONER OF INCOME TAXThe Supreme Court on Wednesday (December 10) held that any income earned by a statutory corporation outside its core activity of providing long-term finance for industrial, agricultural, or infrastructure development in India cannot qualify...

Tax Weekly Round-Up: December 01 - December 07, 2025

SUPREME COURTCentral Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme CourtCause Title: COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, RAJKOT VERSUS NARSIBHAI KARAMSIBHAI GAJERA & ORS.The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage of the manufacturing chain, even when the work is carried out through separate units. The Court...

Intellectual Property Rights Weekly Round-Up: December 01–07, 2025

NOMINAL INDEX Patents (Amendment) Rules, 2025 Amylin Pharmaceuticals LLC & Anr. v. Assistant Controller of Patents, C.A.(COMM.IPD-PAT) 76/2022 Rajeev KP v. Unais KK, FAO No. 118 of 2025 Izuk Impex v. M/s Five Star Health Care LLP, TM 1450/16 Mir Mahamood Ali v. Mir Mukkaram Ali, 2025 LiveLaw (Mad) 458 Hero MotoCorp Ltd. v. Sunanda Greentech Pvt. Ltd., CS(COMM) 1271/2025 Bignet Solutions LLP v. Novex Communication Pvt. Ltd., CS(COMM) 1094/2025 Ganraj ...

Tax Weekly Round-Up: November 24 - November 30, 2025

SUPREME COURT'Seems Tax Department Has Not Trusted Even Its Lawyers' : Supreme Court Flags Procedural Delays In IT Dept's Petition FilingsCause Title: THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) VERSUS THE HYDERABAD CRICKET ASSOCIATION, HYDERABADThe Supreme Court recently criticised the Income Tax Department for filing its Special Leave Petition after a delay of 524 days, observing that the Department, despite having an entire team of legal experts, failed to act on its own lawyers' advice and...

Intellectual Property Rights Weekly Round-Up: November 24–30, 2025

NOMINAL INDEX Hi Tech Chemicals Limited v. Deputy Controller of Patents and Designs & Anr., C.M.A. (PT) No. 43 of 2023 Living Media India Limited and Anr v. Amar Ujala Limited and Ors, CS (COMM) 1238/2025 Visage Beauty and Healthcare Private Limited v. Freecia Professional India Private Limited & Anr., CS(COMM) 633/2022 ITC Limited v. Pelican Tobacco Co Ltd & Ors., CS(COMM) 221/2024 Haveli Restaurant and Resorts Limited v. Registrar Of Trademarks & Anr, C.A....

Tax Weekly Round-Up: November 17 - November 23, 2025

SUPREME COURTIncome Tax Act | Rejection Of Settlement Application Does Not Affect Assessee's Right To Contest Assessment Order On Merits : Supreme CourtCause Title: THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 SURAT VERSUS M. D. INDUSTRIES PVT LTD.Rejection of an assessee's settlement application by the Income Tax Settlement Commission without offering settlement terms does not bar the assessee's right to challenge the assessment order on merits under the Income Tax Act, observed the Supreme...

Intellectual Property Rights Weekly Round-Up: November 17–23, 2025

Ab Initio Technology LLC v. The Controller of Patents & Designs, 2025 LiveLaw (Mad) 421 Shroff Geeta v. Asst. Controller Of Patents And Design, IPDPTA/88/2023 FMC Corporation & Ors. v. Natco Pharma Limited, 2025 LiveLaw (Del) 1518 Hemant Karamchand Rohera v. Controller General of Patents and Designs & Anr., Commercial Misc. Petition No. 11/2022 Fontaine Limited v. Berkeley Beauty Brands Pvt. Ltd. & Ors., 2025 LiveLaw (Del) 1525 Laboratories Griffon Pvt....

Tax Weekly Round-Up: November 10 - November 16, 2025

SUPREME COURTSupreme Court Issues Notice On Patanjali Foods' Rs 2.97 Crore Excise Duty Refund AppealCase Title: Patanjali Foods Ltd. v. Commissioner of Central Excise and Service TaxCase Number: Civil Appeal Diary No(s). 57088/2025The Supreme Court has recently issued notice in an appeal filed by Patanjali Foods Limited (formerly Ruchi Soya Industries Ltd.) seeking a refund of Rs 2.97 crore charged by the tax department in connection with an excise duty dispute.A Division Bench of Justice...

Intellectual Property Rights Weekly Round-Up: 2025 November 03–09

NOMINAL INDEX Suparshva Swabs India v. AGN International & Ors., 2025 LiveLaw (Del) 1430 Sabu Trade Pvt. Ltd. v. Rajkumar Sabu & Anr., 2025 LiveLaw (Del) 1439 Bima Sugam India Federation v. A Range Gowda & Ors., 2025 LiveLaw (Del) 1441 Quantum Hi-Tech Merchandising Pvt. Ltd. v. LG Electronics India Pvt. Ltd. & Ors., 2025 LiveLaw (Del) 1443 Capital Foods Pvt. Ltd. v. Damyaa (PJ) Foods Pvt. Ltd., 2025 LiveLaw (Del) 1444 Lotus Herbals Pvt. Ltd. v. Lotus...

Tax Weekly Round-Up: November 03 - November 09, 2025

SUPREME COURTSupreme Court Dismisses Customs' Appeal Seeking Rs 93 Lakh Duty On Lulu Malls' Imported TrampolinesCase Title: COMMISSIONER OF CUSTOMS V LULU INTERNATIONAL SHOPPLING MALLS PVT. LTDCase Number: Diary No. 47976/2025The Supreme Court recently (October 31) dismissed an appeal filed by the Customs Department challenging the classification and valuation of imported amusement equipment, including trampolines, by Lulu International Shopping Malls Pvt Ltd.A bench of Justices Pankaj Mittal...

Tax Weekly Round-Up: October 27 - November 02, 2025

SUPREME COURTAutomobile Dealers Association Moves Supreme Court Over Compensation Cess Lapse After GST 2.0 Reforms, Claims Loss Of Rs.2500 CrCase Title: FEDERATION OF AUTOMOBILE DEALERS ASSOCIATION v. UNION OF INDIADiary No. 60671/2025The Federation of Automobile Dealers Association has moved the Supreme Court seeking relief related to compensation cess input tax credit worth Rs.2500 crores, which stands locked in dealers ledgers as a consequence of recent revision in the Goods and Services Tax...