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High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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Bombay High Court Dismisses EPF Board's Petition Challenging Tribunal's Order Quashing Damages and Interest Levy for Lack of Application of Mind. Levy of damages under Section 14B requires consideration of mens rea or willful default, and interest under Section 7Q must be computed with details.

The Central Board of Trustees, EPF, filed writ petitions challenging an order of the Provident Fund Appellate Tribunal, New Delhi, which quashed an or...

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Bombay High Court Grants Temporary Injunction in Trademark Infringement and Passing Off Suit — 'LIVE IN' Mark Found Deceptively Similar to 'LIVE-IN'. Phonetic and visual similarity between marks leads to injunction under Section 29(2)(b) of the Trade Marks Act, 1999.

The Plaintiff, Federal Brands Ltd., filed a trademark infringement and passing off suit against Levi Strauss India Pvt. Ltd. seeking a temporary injun...

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Bombay High Court Grants Injunction Against Defendant in Trade Mark Infringement and Passing Off Case — Use of Plaintiff's Embossed Bottles for Country Liquor Constitutes Infringement of Registered Mark 'TANGO PUNCH' Under Trade Marks Act, 1999.

The plaintiff, Brihan Karan Sugar Syndicate Private Limited, and the defendant, South Konkan Distilleries, both manufacture and sell country liquor. T...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Dismisses Petition Challenging Industrial Court Order for Reinstatement with Full Back Wages. Termination of Workmen Held to Be Colourable Exercise of Employer's Rights and Victimization Under Industrial Disputes Act, 1947.

The petitioner, Anglo French Drugs & Industries Ltd., challenged an order of the Industrial Court dated 11th April 2002, which allowed a revision appl...

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Bombay High Court Dismisses Application for Amendment in Commercial IP Suit Due to Delay and Lack of Due Diligence. Amendment After Commencement of Trial Not Allowed Under Order VI Rule 17 CPC as Plaintiffs Failed to Show They Could Not Have Raised the Matter Earlier.

The present Interim Application No. 752 of 2024 was filed by the original plaintiffs, Ramnish Verma and Finesse Fashions Pvt. Ltd., in a pending Comme...