23 五月 2022
The Supreme Court in its judgment dated 19 May 2022 has held that the Indian importer cannot be subject to the levy of Integrated Goods and Services Tax (‘IGST’), on reverse charge basis, on the component of ocean freight paid by the foreign seller to a foreign shipping line, in a case of CIF imports, i.e. where the cost, insurance and freight were initially borne by the foreign exporter.
Trademarks – Domain name registration – No omnibus injunction against offerings by DNRs – Registries however to ensure that infringing domain names are not suggested as alternatives
12 五月 2022
The Delhi High Court has reiterated its stand of not granting any omnibus injunction to the domain name registries (DNRs).
Arbitration – Group of Companies doctrine for inclusion of non-signatories – Supreme Court refers issue to Larger Bench
10 五月 2022
Dealing with an application filed under Section 11 of the Arbitration and Conciliation Act, 1996 (‘Arbitration Act’), the 3-Judge Bench of the Supreme Court has doubted the correctness of its earlier decision in the case Chloro Controls India Pvt. Ltd. v. Seven Trent Water Purification and number of subsequent decisions following it on application to the ‘Group of Companies Doctrine’.
Reassessment notices issued under pre-amended Section 148, though issued after 1 April 2021, are valid – New procedure however applicable
05 五月 2022
The Supreme Court has, in its judgement dated 4 May 2022, held that the reassessment notices issued under unamended Section 148 of the Income Tax Act, 1961, but after the amendments by the Finance Act, 2021, are valid.
03 五月 2022
The Supreme Court has reiterated that a party which is not a signatory to a contract containing an arbitration clause may be bound by the agreement to arbitrate if it is an alter ego of a party that executed the agreement.
Phonetic identity is an important index of similarity; Tests of phonetic, visual, and structural similarity are disjunctive
28 四月 2022
The Delhi High Court while dealing with a suit for a permanent injunction observed that a phonetic identity or similarity is an important index of similarity or deceptive similarity of one mark against the other competing mark. It has also reiterated that the tests of phonetic, visual, and structural similarity or identity are disjunctive and not conjunctive.
25 四月 2022
The Supreme Court has held that the dues towards the wages/salaries of only those workmen/employees who actually worked during the Corporate Insolvency Resolution Process (CIRP) are to be included in the CIRP costs.
22 四月 2022
The Kerala High Court has held that mere similarities will not come under the purview of copyright unless it satisfies the various clauses incorporated in Section 14 of the Copyrights Act.
13 四月 2022
The Supreme Court has on 11 April 2022 dismissed a Special Leave Petition against the decision of the High Court of Tripura at Agarthala, wherein the High Court had held that the distinction of decree holders as creditors from ‘financial creditors’ and ‘operational creditors’, is intelligible and takes forward the purpose of the Insolvency and Bankruptcy Code, 2016, without being discriminatory or arbitrary.
07 四月 2022
The Supreme Court has held that the question as to whether the corporate death of an entity upon amalgamation per se invalidates an assessment order, ordinarily cannot be determined on a bare application of Section 481 of the Companies Act, 1956, but would depend on the terms of the amalgamation and the facts of each case.