Draft Amendments to the Trade Marks Rules, 2017 (2025): A Comprehensive Overview
On 31 October 2025, the Ministry of Commerce and Industry (Department for Promotion of Industry and Internal Trade – DPIIT)
New Definition of Small Company under the Companies Act, 2013 (2025 Amendment)
The Ministry of Corporate Affairs (MCA) has notified the Companies (Specification of Definition Details) Amendment Rules, 2025 through G.S.R. 880(E)
Supreme Court Clarifies Scope of Attachment Before Judgment: Bona Fide Prior Transfers Cannot Be Affected
Introduction In a significant ruling delivered on 28 November 2025, the Supreme Court of India, in L.K. Prabhu @ L.
India’s First Smell Trademark Moves Forward: A Landmark Order on Olfactory Marks
In a truly historic development, India has taken a major stride towards recognising smell trademarks—a non-traditional category of marks that
Kerala High Court Holds SBI Not Liable as Assessee-in-Default for Non-Deduction of TDS on LTC Payments Made Under Court Orders
[A case note on State Bank of India v. Commissioner of Income Tax (ITA No.45 of 2025, decided on 18
List of companies declared as Nidhis under Companies Act, 1956/2013
Under the provisions of Section 620A of ersthwhile Companies Act, 1956, companies desirous of functioning as Nidhis used to be
ICSI Proposes New Corporate Compliance Relief: Settlement Scheme 2025 Suggested.
The Institute of Company Secretaries of India (ICSI) has requested the Ministry of Corporate Affairs (MCA) to introduce a new
Do You Really Need a Stamped Power of Attorney for Trademark Filings? A Deep Dive Into a Common Misconception
A curious procedural dispute before the Trade Marks Registry, Chennai, has ignited fresh discussion among IP practitioners about a question
Consumer Status of Individual Debenture Investors: A Detailed Analysis of the Kerala High Court’s Judgment in Mathew K. Cherian v. SCDRC & Ors. (2025)
1. Introduction The rapid growth of financial instruments such as non-convertible debentures (NCDs) and corporate fixed-income products has created new
Procedure under Section 144C(1) of Income Tax Act 1961 is mandatory — Failure to follow the procedure by the assessing officer is a fatal error –Kerala High Court.
Procedure under Section 144C(1) is mandatory. The assessing officer ought to have in the first instance forwarded a draft of
Serving SCN through Old Email even after registering new email id with income tax portal Is Invalid, Despite Earlier Acknowledgement: Kerala High Court
The Kerala High Court vide its judgment dated 27th day of June, 2025 in WP(C) No. 17312 of 2025 [
Kerala High Court Quashes Proceedings U/S 148 Of Income Tax Act Initiated Against Cancelled PAN Number
The Kerala High Court vide its judgment dated 18th day of June, 2025 in W.P.(C.) No. 15933 of 2022 quashed
The drawer of the cheque needs to provide satisfactory and convincing evidence to show that the address shown is not his address – Kerala High Court
The Kerala High Court on 5th June, 2025 held that the drawer of the cheque needs to provide satisfactory and
Multiple aggrieved persons can file a single, consolidated application under SARFAESI Act- Kerala High Court
The Kerala High Court on 4th June, 2025 held that multiple aggrieved persons can file a single, consolidated application under
Homebuyers cannot claim Bank Loan Interest from Developer for Delay In Flat Delivery: Supreme Court
The Hon’ble Supreme Court in Greater Mohali Area Development Authority (GMADA) through its Estate Officer (H) V/s Anupam Garg etc
Negotiable Instruments Act, 1881, S.138 — In a prosecution alleging commission of offence under Section 138 of the NI Act, the complainant has an initial burden to prove the transaction, which led to execution of the cheque alleged to be issued by the accused in his favour.
The case Vishnu Prasad v. Gracy Yohannan (Crl.A No. 1216 of 2013) (2025 KLT OnLine 2081) Decided on 4th June,
Negotiable Instruments Act 1881, S.138 Proviso (b) — Presence of additional claims in the demand notice would not negate its validity, provided the cheque amount is specified.
The case Apputty v. Yahutty ( Crl.Rev.Pet No. 778 of 2004 ) (2025 KLT OnLine 2076) Decided on 28th May
Migration of RoC Annual Forms to MCA21 V3
The Ministry of Corporate Affairs ( MCA) is migrating filing of the Annual Forms such as AOC-4, AOC-4(XBRL), AOC-4 Addendum/CSR-2,
Negotiable Instruments Act 1881, S. 138 – If a cheque is issued to secure repayment of debt or liability and if the debt is not discharged and if on the date of presentation of the cheque, the liability to pay the amount exists and if the said cheque dishonours upon presentation, the consequences contemplated under Section 138 of N.I.Act would follow.
The case Radhakrishnan v. Kerala Agro Industries Corporation Ltd 2025 (Crl.Rev.Pet No. 1340 of 2019) ( KLT OnLine 2063)