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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Bombay High Court Quashes Pre-Qualification Criteria in Mining Tender for Being Arbitrary and Unreasonable. Condition requiring prior experience in coal washery operation within a specified region held to be discriminatory and violative of Article 14 of the Constitution.

The petitioner, Bhatia Coal Washeries Ltd., challenged the pre-qualification criteria of Tender No. MSMC/MINING/2019/07 dated 16-8-2019 issued by the ...

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Bombay High Court Grants Interim Injunction in Trademark and Copyright Infringement Suit Over 'SUKOON' Mark for Ayurvedic Massage Oil. Plaintiff's Prior Use Since 1993 and Distinctive Label Establish Prima Facie Case for Injunction Against Defendant's Identical Mark.

The plaintiff, Shafeeque Ahmed Mohammad Sayeed, trading as M/s. Nageena Ayurvedic Pharmacy, filed a suit against the defendant, Ansari Bilal Ahmadlal ...

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Bombay High Court Grants Injunction Against Eris Lifesciences in Trademark Infringement Case. Phonetic Similarity Between 'NEBISTAR' and 'NEBISTOL' Leads to Restraint Order Under Trade Marks Act, 1999.

The Plaintiff, Lupin Limited, filed a suit alleging that the Defendants, Eris Lifesciences Pvt. Ltd. and others, were infringing its registered tradem...

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Bombay High Court Upholds Levy of Fees on Transporters and Traders Under Essential Commodities Act for Maintenance of Public Distribution System. The court held that the levy under Section 3(3)(f) of the Essential Commodities Act, 1955 is a valid regulatory fee and not a tax.

The judgment involves multiple writ petitions and civil applications challenging the levy of fees on transporters and traders under the Maharashtra Es...

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Bombay High Court Dismisses Challenge to Validation Act in Import Fee Dispute. Parliament Competent to Enact Retrospective Validation to Cure Defect in Subordinate Legislation, Even if It Affects Pending Litigation.

The petitioners, M/s R. Piyarelall Import & Export Ltd. and its director, challenged the constitutional validity of the Destructive Insects and Pests ...