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 the patent. While dealing with a patent infringement suit, Justice Amit Bansal observed that just because the...

Madras High Court Annual Tax Digest 2025

Direct TaxFAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High CourtCase Title: Mark Studio India Private Limited v. Income Tax Officer and OthersCase No: W.P.Nos.25223 & 25227 of 2024The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have concurrent jurisdiction as far as assessment, re-assessment or re-computation under Section 147 of the Income...

IBC Annual Digest 2025- Part 1

Supreme CourtHomebuyers File Review Petition Against Supreme Court Judgment Holding Greater Noida Industrial Authority A 'Secured Creditor' Under IBC Case Title: Blossom Zest Flat Buyers Welfare Association v. Greater Noida Industrial Development Authority and Ors. A plea has been filed before the Supreme Court seeking review of its judgment dated February 12, 2024 which classified Greater Noida Industrial Development Authority as a 'secured creditor' for the purposes of Corporate...

Arbitration Annual Digest 2025- Part 1

Supreme Court Clause Saying Arbitration "May Be Sought" Doesn't Constitute A Binding Arbitration Agreement : Supreme Court Cause Title: Bgm And M-Rpl-Jmct (Jv) Versus Eastern Coalfields Limited Citation : 2025 LiveLaw (SC) 731 The Supreme Court held that a clause in an agreement that arbitration "may be sought" to resolve disputes between the parties will not constitute a binding arbitration agreement. Approving the refusal of the High Court to refer the parties to...

Delhi High Court Indirect Tax: Annual Digest 2025

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HCCase title: Chegg India Pvt Ltd v. UoI & Ors.Case no.: W.P.(C) 1062/2024The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. A division bench of...

Bombay High Court Annual Tax Digest: 2025

Direct TaxNotice Issued To Non-Existing Entity Post-Merger Is Substantive Illegality, Dept Cannot Cite Technical Glitch: Bombay High CourtCase Title: City Corporation Limited v. Assistant Commissioner of Income Tax CircleCase Number: WRIT PETITION NO. 6076 OF 2023The Bombay High Court stated that notice issued to a non-existing entity post-merger is a substantive illegality and not some procedural violation.“we cannot condone the fundamental error in issuing the impugned notices against a...

Delhi High Court Direct Tax: Annual Digest 2025

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High CourtCase title: Sumit Bharana v. UoICase no.: W.P.(C) 16701/2024The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961.A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela ruled that the co-accused need not await...

Allahabad High Court Annual Tax Digest 2025

Direct Tax[Income Tax] Filing Of Form 10-IC Prior To Filing Of Return Not Mandatory, Delay May Be Condoned In “Genuine Hardship”: Allahabad High CourtCase Title: CELL COM TELESERVICES PRIVATE LIMITED v. UNION OF INDIA AND OTHERSCase no.: WRIT TAX NO. 278 OF 2024The Allahabad High Court has held that filing of Form 10-IC prior to filing of income tax return is not mandatory and the delay in filing the Form may be condoned in cases where “genuine hardship” is shown to exist.Form 10-IC, under the...

Supreme Court Direct & Indirect Tax: Annual Digest 2025

Judgments With CitationsDirect TaxMotor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme CourtCase name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand.Case no.: SLP (C) No. 30491 of 2018Citation : 2025 LiveLaw (SC) 18The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim case, observed that monthly income could be fixed after taking into account the tax returns. However, the...

Direct Tax Annual Digest 2024: Part II

Cash-In-Hand Out Of Business Profits Declared In Return U/s 44AD, Can't Be Plainly Added As Unexplained Money: Delhi ITATWhile allowing the appeal against the addition on account of unexplained money, the New Delhi ITAT held that if the assessee's contention is that it had turnover exceeding the limit u/s 44AD of the Income Tax Act, then CIT(A) ought to have acted in accordance with law. The Bench comprising of Kul Bharat (Judicial Member) observed that, “If the assessee's contention is that it...

Direct Tax Annual Digest 2024: Part I

ITAT Deletes Additions Against Unsuspecting Investor In A 'Penny Stock' To Make Quick ProfitThe Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee was an unsuspecting investor who transacted in a 'penny stock' with a view to earning a quick profit, and since his involvement in any dubious transaction relating to price rigging or connection with exit providers could not be shown, the transaction could not be treated as a 'pre-arranged' one even if there were no...

Tax Annual Digest 2024: Part III

Chewing Tobacco Packed In High-Density Polyethylene Bags Are 'Wholesale Package'; Cannot Be Taxed As Retail Product Under Excise Act : Supreme CourtThe Supreme Court recently held that pouches of chewing tobacco packed in High-Density Polyethylene (HDPE) bags would be considered a 'wholesale package' and could not be considered for imposing excise duty as per the provisions relating to retail sale price in the Central Excise Act, 1944. The bench of Justices AS Oka and Pankaj Mithal upheld the...