News & Briefings

The latest updates on relevant areas of law, curated by our team to be the most useful to clients as well as fellow legal practitioners.


Cenvat Rule 3(4) proviso is ultra vires Credit Scheme

04 September 2017

Gujarat High Court, in the case of Advance Surfactants India Ltd. v. Union of India, has held the proviso to sub-rule (4) of Rule 3 of Cenvat Credit Rules to be ultra vires to the scheme of Cenvat Credit inasmuch as it restricted the utilisation of credit to the extent such credit was available on the last day of the month or quarter, for payment of duty relating to that month or the quarter, as the case may be.

Forex gain on royalty or interest income received by resident, taxable in India

04 September 2017

The assessee, Ballarpur Industries Ltd, a public limited company derived income from business and from royalty and interest from a joint venture company in Malaysia.

Trademarks – Phonetic similarity when word used as suffix in one mark and as prefix in another

04 September 2017

Bombay High Court on 2-8-2017, in the case of Pidilite Industries Limited v. Poma-Ex Products, observed that there existed high degree of phonetic similarity between the mark of the plaintiff “FEVIKWIK” and the mark of the defendant “KWIKHEAL”.

Copyright in literary work authored by director of company

04 September 2017

The Delhi High Court on 4-8-2017, in the case of Neetu Singh v. Rajiv Saumitra granted an interim injunction in favour of the plaintiff. The suit was pertaining to copyright infringement in a literary work.

Global injunction on display of search engine results

04 September 2017

Google has on 24th of July brought an action before the US District Court (Northern District of California-San Jose Division) to prevent enforcement of the Canadian Supreme Court Order that prohibits Google from publishing within the US, search result information about the contents of the internet.

Right to Privacy – Supreme Court’s landmark judgement

01 September 2017

There was an apparent conflict between the judgments of the Supreme Court in MP Sharma case (8-judge bench) & Kharak Singh case (6 judge bench) on the one hand, versus more than 6-7 different 3-judge and 2-judge decisions 1973 and onwards, on the other hand.

Bottling of LPG Gas in cylinders amounts to production

01 September 2017

In the case of CIT v. Hindustan Petroleum Corporation Ltd. while considering the issue whether bottling of LPG in cylinders amounts to manufacture for the purposes of eligibility to claim deduction under Section 80-HH, Section 80-I and Section 80IA of the Act, the Hon’ble Apex Court noted that aforesaid provisions use the expression manufacture or profession.

20th GST Council Meeting - Certain Highlights

08 August 2017

The GST Council under the chairmanship of the Union Finance Minister, held its 20th meeting on 5-8-2017 at New Delhi.

High Sea sales not liable to IGST

02 August 2017

Central Board of Excise and Customs has clarified that high-sea sales are not liable to IGST under the Integrated Goods and Services Tax Act, 2017.

Doctrine of equivalents & prosecution history - UK Supreme Court clarifies

24 July 2017

The Supreme Court of the United Kingdom has recently passed its judgment in the case of the Actavis Vs. Eli Lilly and Company , on 12th July, 2017.

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