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The latest updates on relevant areas of law, curated by our team to be the most useful to clients as well as fellow legal practitioners.

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Passing off in ‘get up’ or packaging – Karnataka High Court lays down guidelines

07 十月 2021

The Karnataka High Court recently laid down certain guidelines for passing off cases in respect of the get up of the product or service. According to it ‘material misrepresentation’ occurs when the central or prominent feature of plaintiffs goods is embodied in the defendant’s such a way that the public may be led to believe that there is or may be a relevant connection between the two parties.

Production Linked Incentive (PLI) scheme for automobile and auto components notified

27 九月 2021

The Ministry of Heavy Industries has notified the Production Linked Incentive (‘PLI’) scheme for the automobile and auto components industry. Certain highlights of the scheme which is to be read along with the guidelines laid down for the effective operation and smooth implementation of the scheme are...

Fees payable by educational institutions reduced – Patents Rules, 2003 amended

24 九月 2021

The Government of India has notified the Patents (Amendment) Rules, 2021 on 21 September 2021. Amending the Patent Rules, 2003 with effect from 21 September 2021, the Department for Promotion of Industry and Internal Trade under the Ministry of Commerce and Industry has extended the benefit of reduction in official fees to educational institutions also.

Refund due to inverted rate structure – Supreme Court urges GST Council to reconsider the formula

15 九月 2021

The Supreme Court of India has strongly urged the GST Council to reconsider the formula relating to calculation of refund due to inverted duty structure and take a policy decision regarding the same. The Court in its decision dated 13 September 2021 noted that the practical effect of the formula might result in certain inequities and anomalies.

Champagne as a service – Protection to product PDO also available where the disputed sign designates a service

13 九月 2021

The Court of Justice of the European Union has held that Article 103(2)(b) of the EU Regulation No. 1308/2013 does not require that the product protected by a Protected Designation of Origin (‘PDO’) and the product or service covered by the disputed sign be identical or similar.

Production Linked Incentive (PLI) Scheme for textiles approved by Union Cabinet

09 九月 2021

As part of the earlier announcement of PLI Schemes for 13 sectors, the Union Government has, on 8 September 2021, approved a Production Linked Incentive Scheme for textiles. The Scheme with a budgetary outlay of INR 10,683 crore over five years, will be applicable for man-made fiber (MMF) apparel, MMF fabrics and 10 segments/products of technical textiles.

Area-based exemption – Limitation for filing applications for special rates

20 八月 2021

The Gauhati High Court has held that application for fixation of special rate of value addition under Notification No. 17/2008-C.E. as amended by Notification 31/2008-C.E. ought not to have dismissed by the Department on grounds of limitation when such applications were filed immediately after the decision of the Supreme Court dated 22 April 2020 in the case of VVF Ltd.

RoDTEP Scheme to replace MEIS notified

20 八月 2021

The Ministry of Finance in the press conference held on 14 September 2019 had announced the rollout of Remission of Duties and Taxes on Exported Products (‘RoDTEP’) scheme replacing the existing MEIS scheme.

Retrospectivity cannot be presumed by use of words ‘for removal of doubt’

12 八月 2021

A provision in a tax law cannot be presumed to be retrospective if it alters or changes the law as it earlier stood, even if it uses the words ‘for the removal of doubt’. Reiterating this, the Supreme Court of India has allowed the appeal of an assessee in a case where debentures were issued in favour of financial institutions in lieu of interest accrued and payable to the financial institutions.

Online gaming – Madras HC quashes law prohibiting games played for stake even if involving skill

05 八月 2021

The Madras High Court has struck down the amendment in the Tamil Nadu Gaming Act, 1930, which prohibited all forms of games being conducted in cyberspace, irrespective of the game involved being a game of mere skill, if such game is played for a wager, bet, money or other stake. The amendment was brought in by an Ordinance last year and was formalised by the Tamil Nadu Gaming and Police Laws (Amendment) Act, 2021 recently.

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