ഇന്ത്യയുടെ പുതിയ വാടകനിയമങ്ങൾ (2025) — വാടകക്കാർക്കും ഉടമകൾക്കും എളുപ്പത്തില്‍ മനസ്സിലാക്കാനുള്ള ഗൈഡ്

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Dr. Muhammed Mustafa C T.Senior Tax Consultant, BRQ Associates???? +91 96331 81898???? brqassociates@gmail.com | ???? www.brqassociates.com

 

 

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India’s New Rent Rules (2025) — A simple guide for tenants and landlords (With Kerala details, stamp duty, registration fees and a worked example)

India’s New Rent Rules (2025)  - A simple guide for tenants and landlords

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Court / fee changes: The Finance Act 2025 also adjusted many court fees and schedules (important if a dispute goes to court). For exact fee tables and the small court/document charges, consult the Finance Act / Gazette. 

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Read More about India’s New Rent Rules (2025) — A simple guide for tenants and landlords (With Kerala details, stamp duty, registration fees and a worked example)

Can a State Name Be Used in a Trademark?

Can a State Name Be Used in a Trademark?1. Trade Marks Act, 1999 - Section 9 (Absolute Grounds for Refusal)A trademark will not be registered if it is generic or descriptive in nature.Geographical names (including state names) used directly will be refused if they can mislead consumers about the place

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ട്രേഡ് മാർക്കിൽ സംസ്ഥാനത്തിന്റെ പേര് ഉപയോഗിക്കാമോ?

ട്രേഡ് മാർക്കിൽ സംസ്ഥാനത്തിന്റെ പേര് ഉപയോഗിക്കാമോ?

1. Trade Marks Act, 1999 - Section 9 (Absolute Grounds for Refusal)

ഒരുട്രേഡ് മാർക്ക്Generic / Descriptive ആണെങ്കിൽ അത്രജിസ്റ്റർ ചെയ്യില്ല.Geographical names (സംസ്ഥാന പേരുകൾഉൾപ്പെടെ) നേരിട്ട് ഉപയോഗിക്കുമ്പോൾ, ഉപഭോക്താക്കളെ തെറ്റിദ്ധരിപ്പിക്കാനിടയുണ്ടെങ്കിൽ → നിരസിക്കും.

ഉദാ: “Kerala Rice” എന്ന പേരിൽ റൈസ് ബ്രാൻഡ് രജിസ്റ്റർ ചെയ്യാൻ സാധിക്കില്ല, കാരണം അത് ഉത്ഭവസ്ഥാനം മാത്രം സൂചിപ്പിക്കുന്നു.

 

2. Emblems and Names (Prevention of Improper Use) Act, 1950

Central/State Government പേരുകളും Emblem-ുകളും ട്രേഡ് മാർക്കിൽ ഉപയോഗിക്കാൻ അനുവദനീയമല്ല.ഉദാ: “Government of Kerala Stores” → നിരോധിതം.

 

3. Geographical Indications (GI) Act, 1999

ചിലസംസ്ഥാനവുമായി ബന്ധപ്പെട്ട പേരുകൾ ഇതിനകംGI (Geographical Indication) ആയി സംരക്ഷിച്ചിരിക്കുന്നു.ഉദാ: “Darjeeling Tea”, “Mysore Silk”, “Kashmir Saffron”.ഇതുപോലുള്ള GI പേരുകൾ ഒരുസ്വകാര്യ ട്രേഡ് മാർക്ക് ആയിസ്വന്തമാക്കാൻ പാടില്ല.

 

4. ഉപയോഗിക്കാൻ കഴിയുന്ന സാഹചര്യങ്ങൾ

സംസ്ഥാനത്തിന്റെ പേര് പൂർണ്ണമായും നിരോധിച്ചിട്ടില്ല.

സംസ്ഥാനത്തിന്റെ പേര് മറ്റൊരുDistinctive Word/Logo-വിനൊപ്പം ചേർത്താൽ അനുവദനീയമാകും.അത്സർക്കാരിന്റെ അനുബന്ധ സ്ഥാപനമാണെന്ന് തോന്നിക്കരുത്.

ഉദാഹരണം:

“Kerala

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Multi-State Co-operative Society (MSCS)

Multi-State Co-operative Society (MSCS)1. What is a Multi-State Co-operative Society?A Multi-State Co-operative Society is a society that does not operate within a single state; instead, it functions in two or more states.It is registered under the Multi-State Co-operative Societies Act, 2002.While a State Co-operative Society is governed by the respective

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Madras High Court Declares GST Notification 56/2023 Illegal – What Taxpayers & Consultants Must Know

Madras High Court Declares GST Notification 56/2023 Illegal - What Taxpayers & Consultants Must Know

 

In a significant ruling, the Madras High Court has quashed GST Notification No. 56/2023 - Central Tax dated 28.12.2023, declaring it arbitrary, ultra vires, and void. This notification attempted to extend the limitation period for issuing

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Section 129 Penalty Cannot Be Imposed Merely for Misclassification of Goods: A Landmark Judgment

Section 129 Penalty Cannot Be Imposed Merely for Misclassification of Goods: A Landmark Judgment

Case Summary:

The case involves a penalty imposed on the petitioner under Section 129(3) of the U.P. Goods and Services Tax Act, 2017. The penalty was levied solely on the grounds of misclassification of goods, even though all

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Supreme Court and Bombay High Court Reinforce Right to Rectify GST Errors: Major Relief for Businesses and Taxpayers

Introduction: In a series of landmark rulings, the Hon\'ble Supreme Court of India and the Bombay High Court have delivered much-needed clarity and relief to taxpayers under the Goods and Services Tax (GST) regime. These decisions reinforce the principle that human errors in GST filings, particularly in GSTR-1 and GSTR-3B,

Read More about Supreme Court and Bombay High Court Reinforce Right to Rectify GST Errors: Major Relief for Businesses and Taxpayers

Section 40A(3) Applies Only to Revenue Expenditure, Not Capital Investments: Delhi High Court

Section 40A(3) Applies Only to Revenue Expenditure, Not Capital Investments: Delhi High Court

Case Title: PCIT vs. Sanskar Homes Pvt. Ltd.Court: Delhi High CourtAppeal No.: ITA 50/2023Date of Judgment: 17/03/2025

Overview:

In a significant ruling, the Delhi High Court clarified that Section 40A(3) of the Income Tax Act, 1961, which disallows certain cash

Read More about Section 40A(3) Applies Only to Revenue Expenditure, Not Capital Investments: Delhi High Court

GST Appeal Can’t Be Dismissed for Minor Delay if Pre-Deposit Paid: Madras High Court

GST Appeal Can’t Be Dismissed for Minor Delay if Pre-Deposit Paid: Madras High Court

Case Name: Tvl. Chennais Pet Vs State Tax OfficerAppeal No.: W.P.(MD) No. 3995 of 2025Judgment Date: 14/02/2025Court: Madras High Court

The Madras High Court, in a progressive and taxpayer-friendly judgment, held that a minor procedural delay in filing

Read More about GST Appeal Can’t Be Dismissed for Minor Delay if Pre-Deposit Paid: Madras High Court

CBIC Clarifies Key Aspects of Section 128A Waiver Scheme under GST via Circular No. 248/05/2025-GST

CBIC Clarifies Key Aspects of Section 128A Waiver Scheme under GST via Circular No. 248/05/2025-GST.

The CBIC, through this circular, has provided critical clarifications on the implementation of Section 128A of the CGST Act, 2017-introduced to provide waiver of interest and/or penalty for specific demands raised under Section 73 for the

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Gst Voucher Clarification

Gst Voucher Clarification

GST Treatment of Vouchers Clarified: Circular No. 243/37/2024-GST

On December 31, 2024, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 243/37/2024-GST to address ambiguities surrounding the Goods and Services Tax (GST) treatment of vouchers. The circular aims to ensure uniformity in the implementation of GST

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Kerala SGST: Designation of Common Adjudicating Authority for SCNs to Ensure Uniformity

The Kerala State Goods and Services Tax (SGST) Department issued Circular No. 21/2024 on November 18, 2024, introducing significant changes to the adjudication of Show Cause Notices (SCNs). The circular designates a common adjudicating authority for cases involving multiple taxpayers with interconnected issues. These scenarios include instances where multiple SCNs

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Detailed Clarification on Notification No. 23/2024-Central Tax - Waiver of late fees payable by registered persons required to GSTR-7 returns.

Detailed Clarification on Notification No. 23/2024-Central Tax - Waiver of late fees payable by registered persons required to GSTR-7 returns.

Introduction:

The Ministry of Finance, Department of Revenue, issued Notification No. 23/2024-Central Tax on 8th October 2024 (S.O. 4374(E)) under the Central Goods and Services Tax (CGST) Act, 2017. This notification addresses the waiver of

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Detailed Clarification on Notification No. 25/2024-Central Tax- Applicability of Deduction TDS On Registered Persons Involved In The Supply Of Metal Scrap.

Detailed Clarification on Notification No. 25/2024-Central Tax- Applicability of Deduction TDS On Registered Persons Involved In The Supply Of Metal Scrap.

Introduction:

On 9th October 2024, the Ministry of Finance, Department of Revenue, issued Notification No. 25/2024-Central Tax (G.S.R. 629(E)), further amending the previously issued Notification No. 50/2018-Central Tax dated 13th September 2018. This notification

Read More about Detailed Clarification on Notification No. 25/2024-Central Tax- Applicability of Deduction TDS On Registered Persons Involved In The Supply Of Metal Scrap.