Software copyright in India protects code expression but not functional elements, shaping licensing, trade secret and patent strategies.
Indian law treats computer programmes as literary works, protecting source and object code, documentation and creative user-interface elements while excluding ideas, algorithms, programming languages, data formats and purely functional modules. Rights include reproduction, adaptation, distribution, public communication and rental, but protection is constrained by the expression-function dichotomy to prevent monopolistic control over functional aspects. (AI Summary)

Fair dealing balances educational and critical uses with authors' rights, focusing on purpose, amount, market effect and transformation.
Fair dealing under the Copyright Act, 1957 is a purpose-specific, enumerated limitation permitting private study, criticism or review, reporting of current events, judicial or legislative reproduction and educational reproduction; courts first determine whether the dealing falls within these statutory purposes and then apply a fairness inquiry focused on purpose and character, amount and substantiality, market effect and nature of the work, with transformation, market substitution and availability of licensing as pivotal considerations. (AI Summary)

Well-known trademarks gain cross-class and online protection, but require strong evidence and face overprotection concerns.
Well-known trademarks under the Trade Marks Act and the 2017 Rules are determined by factors including public recognition, duration and geographic spread of use and promotion, enforcement history and commercial value, with trans-border reputation explicitly considered; the Registrar may declare marks well-known suo motu or on application, and protection extends across classes and into the digital sphere to prevent dilution, blurring, tarnishment and free-riding, subject to evidence-intensive determinations and concerns about overprotection and harmonisation between administrative and judicial tests. (AI Summary)

GST recovery: authorities must respect the statutory three-month protection before initiating coercive collection against taxpayers.
The article stresses that the statutory three-month protection after service of an order with demand is a mandatory safeguard allowing taxpayers to arrange finances, prepare appeals, seek legal advice, or apply for instalments, and that early recovery may proceed only where the proviso's procedural prerequisites-recorded written reasons showing expedience in the interest of revenue, specification of a shorter payment period, and high-level scrutiny-are strictly observed. (AI Summary)

Re-imported exports: reverse all export benefits and notify to secure duty exemption under Notification 45/2017.
Re-imported goods qualify for duty exemption under Notification 45/2017 only if the exporter effects the full reversal of all export benefits claimed (such as duty drawback, IGST refunds, RoDTEP/RoSCTL credits and authorisation exemptions). The exemption is also subject to a prescribed re-import period and requires timely intimation and acknowledgement by the relevant regulatory authorities prior to clearance; failure to reverse any benefit, miss the return window, or omit required notifications will invalidate the exemption and lead to duty liability. (AI Summary)

Profits from cricket betting treated as proceeds of crime when linked to predicate offences, and provisional attachments sustained.
Section 2(1)(u) of the PMLA covers property obtained directly or indirectly from criminal activity relatable to a scheduled offence, so profits from downstream activities such as illegal betting are traceable as proceeds of crime where they form the operative culmination of scheduled criminality. The material seized-turnover figures, settlements, documents, cash recoveries and the petitioner's role in distributing login IDs without KYC-supported a written reason to believe and justified provisional attachment as a protective measure; a show cause notice may be issued irrespective of prior attachment, with statutory remedies preserved. (AI Summary)

Importer Exporter Code requirement: annual verification April-June; non update causes deactivation, blocking incentives and clearance, with instant reactivation after update.
IEC operates as a PAN based electronic Importer Exporter Profile issued after Aadhaar authentication and PAN verification; it is mandatory for import/export unless exempt. Every IEC holder must perform statutory annual updation during April-June (including a no change declaration) or face automatic deactivation. IECs may be modified online at any time and are reactivated immediately after required updation without penalty. Deactivation blocks access to DGFT authorisation schemes, export incentives, and may cause customs and banking delays. (AI Summary)

EPCG compliance: maintain monitoring, timely installation, and systematic EO tracking to secure redemption and avoid penalties.
Internal SOP for EPCG compliance designates an EPCG Compliance Officer and departmental roles, mandates an EPCG Compliance File and monitoring register recording EO value, duty saved, install by date and EO block deadlines, prescribes pre application checks (Nexus Certificate, HS codes, technical specs), import declaration practices, installation and CE inspection with Installation Certificate submission, monthly EO tracking via e BRCs and shipping bills, and procedures for EODC/redemption filing, record retention for ten years, internal audits and CAPA for non compliance. (AI Summary)

Monsooned coffee processing can be treated as taxable supply if done before finding a buyer.
Processing one's own goods before securing a buyer can constitute a self-supply that converts an intended zero-rated export into a taxable outward supply; classification under goods, services, composite or mixed supply and contemporaneous documentation determine whether zero-rating survives or tax, credit reversal and scrutiny will follow. (AI Summary)

Digital personal data protection: Act imposes consent rules, fiduciary duties, breach notifications and hefty per instance penalties.
The Act regulates processing of digital personal data including digitised offline data and extraterritorial processing for services offered within the territory. It establishes a consent based framework with specified non consent grounds, grants rights of access, correction and erasure, requires pre collection notice, cybersecurity measures, breach notification, grievance mechanisms and DPO contact information, imposes enhanced obligations on Significant Data Fiduciaries (India based DPO, audits, DPIAs), and empowers a Data Protection Board to enforce a per instance penalty schedule and block non compliant platforms. (AI Summary)

EPCG Scheme: ensure valid authorizations, timely installation, accurate documentation and proactive DGFT communication and EO monitoring.
EPCG compliance requires valid EPCG Authorization, Nexus Certificate and matching HS codes, model numbers and specifications across all import and export documents; timely installation supported by a Chartered Engineer Installation Certificate and commissioning evidence; monthly and block wise monitoring and reconciliation of Export Obligation using export invoices, shipping bills and e BRCs before EODC/redemption; coordination among Import, Plant, Finance and DGFT teams; retention of EPCG records and adherence to SOPs; and prior DGFT approval for any sale, lease, relocation or change of installation address. (AI Summary)

EPCG compliance: maintain documentation, ensure timely installation and export fulfilment, and file EODC to prevent penalties.
EPCG authorisations require confirming capital goods are essential for export production, obtaining a Nexus Certificate listing model and specification details, and matching supplier invoices to the authorisation. During import, declare the EPCG number in the Bill of Entry, apply duty exemption notifications, and preserve original import and freight documents. Install machinery within prescribed timelines and submit an Installation Certificate; delay requires condonation. Maintain block wise export obligation records and supporting export documentation, and apply for EODC redemption before EO expiry with reconciled certificates and CA certification. (AI Summary)

GST registration cancellation upheld where no actual business existed and rental agreements were forged.
Cancellation of GST registration is valid where inspection shows no business at the declared premises and rental agreements are forged or inconsistent, permitting authorities under the CGST Rules to suspend and cancel registrations when there is reason to believe the registration is not genuine. (AI Summary)

EPCG Scheme requires nexus and installation certificates to validate duty-free capital goods and export obligations.
The EPCG Scheme requires a DGFT issued Nexus Certificate confirming direct linkage between imported capital goods and the export product, and an Installation Certificate attesting timely installation and functionality; DGFT nexus certification is conclusive and customs should defer to DGFT, while delayed or missing ICs impede redemption and can attract duty recovery, interest, confiscation and penalties unless DGFT permits corrective filings for bona fide, non mala fide cases. (AI Summary)

Goods and Services Tax appellate order invalid when issued without reasons; appellate authority must state points, decision and reasons.
An appellate order that reproduces case history without meaningful analysis fails the statutory requirement to state points for determination, the decision thereon and reasons; absence of such reasons severs the link between narrative and directive, renders the order void, and requires fresh consideration by the appellate authority on the merits, with the duty to address grounds of appeal persisting notwithstanding procedural defaults by the appellant. (AI Summary)

GST input tax credit audit checklist verifies ITC eligibility, documentation, supplier compliance, reconciliation, reversals and RCM treatment.
Verification of Input Tax Credit focuses on documentary completeness, ledger reconciliation and correctness of accounting entries; confirm purchase registers, vendor master data and supporting receipt documents; verify invoice compliance; segregate ineligible invoices; perform monthly reconciliations with GSTR-2B and GSTR-3B, track mismatches, defer ITC for missing documents, and ensure reversals, reclaims and Rule 43/Section 17 adjustments for capital goods and exempt supplies are properly accounted for. (AI Summary)

DGFT Advance Authorization requires accurate HS codes, complete documentation, and monitoring of export obligations to prevent penalties.
DGFT Advance Authorization permits duty free importation of inputs for specified export production only where applicants verify HS codes, SION/ad hoc norms, wastage and value addition requirements, and submit complete documentation (export contract, technical specs, manufacturer authorisation where applicable). Licensees must maintain bills of entry, shipping bills, invoices and e BRCs, monitor and fulfil the export obligation within prescribed timelines, prevent diversion of inputs to unauthorised uses, and remain current with DGFT notifications, FTP and HBP updates to avoid deficiencies, penalties or audit issues. (AI Summary)

Yezdi trademark: prolonged dormancy and non-renewal led to abandonment; fresh registration plus revival can re-establish ownership.
Prolonged non-use and failure to renew a trademark held in custodia legis during liquidation amounted to abandonment, as trademark rights depend on active use and affirmative maintenance; bona fide fresh registration plus genuine commercial revival can re-establish goodwill and validate ownership where the original rights have lapsed. (AI Summary)

Liquid Epoxy Resins: India imposes five-year anti-dumping duty on imports from China, Korea, Saudi Arabia, Taiwan, Thailand.
Notification No. 33/2025 Customs (ADD) imposes anti-dumping duty on Liquid Epoxy Resins (tariff items 3907 30 10 and 3907 30 90) imported from China PR, Korea RP, Saudi Arabia, Taiwan and Thailand, applying to all imports from those jurisdictions unless exempted, following an anti-dumping investigation and recommendation; the duty remains in force for five years from publication and aims to neutralize injurious dumping and restore fair competition for domestic producers. (AI Summary)

Tax liability under Section 79 arises even where services rendered but payment not received; substantiate with accounts.
Tax liability under Section 79 arises where services were rendered even if payment was not received; unilateral post facto cancellation of invoices without supporting Annual Books of Account does not extinguish the tax obligation. An incomplete reply to a return mismatch is insufficient, and the adjudicating authority must reconsider assessment upon receipt of proper evidentiary material and pass a fresh order within the short period allowed. (AI Summary)