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Madras High Court Dismisses Insurance Company's Appeal in Motor Accident Claim — Upholds Compensation for Legal Heirs of Deceased. Negligence of Driver Established by Criminal Conviction and Tribunal's Evidence Appreciation.

The case arises from a fatal motor accident that occurred on December 3, 2006, when the deceased, Janarthanan, was riding a motorcycle and was hit by ...

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High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...

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Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

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Supreme Court Dismisses Appeals of Three Establishments Denied Exemption Under Employees' Provident Funds Act. Functional Integrality and Common Ownership with Parent Company Preclude Claim of New Establishment Status Under Section 16(1)(d).

The Supreme Court dismissed three civil appeals filed by M/s. Shree Vishal Printers Ltd., Jaipur (SVPL), M/s. Times Publishing House Ltd., Jaipur (TPH...

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Bombay High Court Dismisses Appeal in Trademark Dispute Over Perfume Names 'Legend' and 'Flirt'. Court finds no deceptive similarity as marks are common dictionary words used with house marks and no evidence of passing off.

The appellant, MESO Private Limited, manufactures and sells cosmetic products including perfumes under the trademarks 'Legend' and 'Flirt'. The respon...

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Bombay High Court Grants Interim Injunction in Trademark Infringement and Passing Off Suit Despite Defendant's Preliminary Objections. Plaintiff's Mark 'ESSEL' Found to Have Acquired Distinctiveness and Defendant's Use Likely to Cause Confusion.

The plaintiff, Essel Propack Ltd., filed a suit in 2010 against Essel Kitchenware Ltd. and another defendant for trademark infringement and passing of...

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Bombay High Court Dismisses Winding-Up Petition by Deutsche Bank Against Finolex Industries Under Section 433(e) Companies Act, 1956 — Disputed Derivative Transaction Debt Precludes Summary Winding-Up. Court Holds That Winding-Up Petition Is Not a Debt Recovery Mechanism and Dismisses Petition with Costs.

The judgment arises from a Company Petition filed by Deutsche Bank AG, Mumbai Branch, seeking winding-up of Finolex Industries Limited under Section 4...

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Bombay High Court Dismisses Revenue's Appeal in Hindalco Industries Tax Case on Section 80HHC Deduction and Capital vs Revenue Expenditure. Tribunal's findings on exclusion of local turnover for export deduction and treatment of financial advisory fees as revenue expenditure upheld.

The appeal was filed by the Commissioner of Income Tax-6 against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.11.2008 in ITA No.3668...

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Bombay High Court Dismisses Sugar Factory Petitions Challenging Levy Sugar Price Fixation Under Essential Commodities Act. Court upholds government's power to fix levy sugar price based on statutory provisions and policy considerations.

The judgment concerns two writ petitions filed by cooperative sugar factories challenging the price fixed by the Central Government for levy sugar und...