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High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

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Bombay High Court Dismisses Monsanto's Petition on Seed Supply as Sale, Allows Subway's Petition on Franchise as Service. Court Holds That Impregnated Seed Supply is Sale of Goods Under Maharashtra Value Added Tax Act, 2002, While Franchise Agreement is Not a Deemed Sale of Intellectual Property Rights.

The Bombay High Court adjudicated two writ petitions tagged together, raising the common issue of whether certain transactions were liable to service ...

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Madras High Court Dismisses Appeal Against Patent Refusal for Lack of Inventive Step and Enablement. Controller's order upheld as amended claims were not enabled and lacked inventive step under Patents Act, 1970.

The appellant, Caleb Suresh Motupalli, filed a patent application for an invention titled 'Necktie Persona-Extender/Environment-integrator and method ...

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Bombay High Court Quashes Controller's Refusal of Patent Registration Due to Non-Consideration of Arbitral Award and Deed of Assignment. Failure to Appreciate Evidence and Raise Objections in Examination Report Renders Order Unsustainable Under Section 15 of Patents Act, 1970.

The petitioner, Euro-apex B.V., entered into a licence agreement with Shinhan Apex Corporation in 1993, authorizing the latter to manufacture and sell...

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Bombay High Court Declares Plaintiff Owner of Copyright in Drawings Developed Under Contract for Valuable Consideration. Payment of Rs.2,87,500/- for Development of Drug Powder Inhaler Transfers Copyright Ownership Under Section 17 of Copyright Act, 1957.

The plaintiff, Macleods Pharmaceuticals Limited, a pharmaceutical company, sought to develop a Drug Powder Inhaler (DPI) device for asthma medications...

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Bombay High Court Allows Students' Petitions for Admission to M.Tech Food Technology Course Despite Late Application Due to University's Failure to Timely Notify Vacancies. University directed to consider petitioners' applications for remaining seats in the academic year 2018-19.

The petitioners, Mohammad Asef Rafeeque, Shubham Atmaram Pawar, Priyanka Baliram Mirase, and Sachin Arun Giri, were students who had completed their B...

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Bombay High Court Dismisses PIL Seeking Relocation of BARC Nuclear Reactor Due to Tsunami and Fault Line Concerns. Court Holds No Credible Scientific Evidence of Imminent Danger to Nuclear Installation from Geological Fault Line or Tsunami.

The Bombay High Court dismissed a public interest litigation (PIL) filed by Citizens For A Just Society, a social organization founded by Dr. Usha Meh...