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Bombay High Court Dismisses Revenue's Appeal in Software Development Expenditure Case. Expenditure on Development of New Products Held Revenue Expenditure as Incurred to Maintain Existing Business.

The case involves two appeals filed by the Pr. Commissioner of Income Tax-5 under section 260A of the Income Tax Act, 1961, against the order of the I...

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Bombay High Court Grants Interim Injunction Enforcing Negative Covenants in E-Sports Collaboration Agreement. Court restrains Defendants from associating with competing platforms and disclosing confidential information pending trial.

The Plaintiff, Stoughton Street Tech Labs Pvt. Ltd., operates LOCO, an online live streaming and e-sports gaming platform. It entered into a Collabora...

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Bombay High Court Dismisses Revenue's Appeal in Software Development Expenditure Case. ITAT Correctly Allowed Revenue Expenditure for New Product Development as Part of Existing Business.

The case involves two appeals by the Pr. Commissioner of Income Tax-5 against the order of the Income Tax Appellate Tribunal (ITAT) dated 6th June 201...

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Bombay High Court Grants Interim Injunction Enforcing Negative Covenants in E-Sports Collaboration Agreement. Court Restrains Defendants from Associating with Competing Platforms and Disclosing Confidential Information Pending Trial.

The Plaintiff, Stoughton Street Tech Labs Pvt. Ltd., operates LOCO, an online live streaming and e-sports gaming platform. It entered into a Collabora...

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Bombay High Court Quashes Customs Detention Order in Smart Plug Import Dispute — No Import Licence Required Under WPC Rules. Court holds that smart plugs without Wi-Fi or Bluetooth capability do not require import licence under the Indian Telegraph Act, 1885 or WPC Rules, and directs release of goods.

The petitioner, SYSKA LED Lights Pvt. Ltd., a company engaged in import and manufacture of light products, imported smart plugs vide Bill of Entry No....

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Bombay High Court Allows Discharge of Accused in Human Trafficking and Immoral Traffic Case for Lack of Prima Facie Evidence. Petitioners, who were customers of a brothel, held not liable under Section 370(a)(2) IPC and Sections 3,4,5,6 of ITP Act as they did not traffic or exploit victims.

The Bombay High Court at Aurangabad allowed two criminal writ petitions filed by accused Nos.7, 8, and 9 in Sessions Case No.209 of 2020, challenging ...

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Bombay High Court Grants Injunction Against YouTuber for Disparaging Marico's Products in Video Review. Court holds that false and malicious statements in product reviews can constitute disparagement, and interim injunction can be granted even if defendant is not a competitor.

The plaintiff, Marico Limited, a company manufacturing and selling various consumer products including hair oils and foods, filed a suit against the d...