Judiciary updates-13th Nov 2021 (Corporate Laws & Income Tax)

Liability of ensuring that keyword is not an infringement of trademark lies on Google

DRS Logistics (P) Ltd. Vs Google India Pvt Ltd & Ors. (Delhi High Court) dated 30/10/2021

Criminal liability on officers arises only when offence is committed by company

Dayle De’souza Vs Government of India (Supreme Court of India) dated 29/10/2021

Forwarding of documents immediately by ED to AA after order of freezing passed under PML Rules

Since none of the other relevant material, which was the basis of the seizure under Section 17(1A) and the complaint under Section 17(4) of the PMLA were supplied to assessee, as the same were not even supplied by the ED to the AA. Thus, ED should forward a copy of the documents to the Adjudicating Authority immediately after a freezing order under PML Rule.

 J K Tyre And Industries Ltd Vs Directorate of Enforcement (Delhi High Court) dated 27/10/2021

Bombay HC grants injunction in favor of Zee Entertainment in dispute with Invesco

 Zee Entertainment Enterprises Ltd. Vs Invesco Developing Markets Fund (Bombay High Court) dated 26/10/2021

Rental income from sub-lease shall be considered as Business Income since same was business of assessee

 Shanthilal Movji Bhai Thakker Vs ITO (ITAT Chennai) dated 03/11/2021

Change in service conditions vis-à-vis non-issuance of notice of change under section 9A makes transfer order illegal

Caparo Engineering India Ltd. Vs Ummed Singh Lodhi And Anr (Supreme Court of India) dated 26/10/2021

Amount lying in stale draft account cannot be treated as income

DCIT Vs The Karur Vysya Bank Ltd. (ITAT Chennai) dated 03/11/2021


Bipul Kumar

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