News
IPAB can hear copyright matter in absence of Member Copyright
08 十月 2018
The Delhi High Court has held that though it may be apposite for the government to appoint Member Technical (Copyright), a vacancy in this regard does not impinges upon jurisdiction of the Intellectual Property Appellate Board (IPAB) constituted under Section 83 of the Trade Marks Act.
Art. 12 and 14 of Indo-German and Indo-Swiss DTAAs – Beneficial Article to apply
08 十月 2018
The assessee, an Indian company, was making payments to a German individual resident which according to the Revenue fell under the category of ‘Fees for technical services’ as per Section 9(1)(vii) of the Income Tax Act and Article 12 of the Indo-German DTAA and thus
GST (Compensation to States) Act, 2017 is constitutionally valid
05 十月 2018
GST (Compensation to States) Act, 2017 and the Rules framed thereunder are constitutionally valid. The Act has been held as not beyond legislative competence of Parliament, as not transgressing the Constitution (101st Amendment) Act and not a colourable legislation.
Territorial jurisdiction of court - Trademark s.134 and Copyright s.62 are not in exclusion to s.20 of CPC
01 十月 2018
Delhi High Court has held that territorial jurisdiction of a Court in a trademark action could be invoked where there is use ‘upon’ or ‘in relation’ to goods. It noted that the phrase ‘in relation to’ includes advertising, promotion, etc.
Anti-dumping duty – DA’s termination order appealable before CESTAT
01 十月 2018
Appeal can be filed before CESTAT under Section 9C of the Customs Tariff Act, 1975 in a case where Designated Authority proposes non-imposition of anti-dumping duty.
Territorial jurisdiction of court - Trademark s.134 and Copyright s.62 are not in exclusion to s.20 of CPC
01 十月 2018
Delhi High Court has held that territorial jurisdiction of a Court in a trademark action could be invoked where there is use ‘upon’ or ‘in relation’ to goods. It noted that the phrase ‘in relation to’ includes advertising, promotion, etc.
GSTR-1, GSTR-3B and GST TRAN-1 – New due dates notified
12 九月 2018
Form GSTR-1 for the months of July 2017 till September 2018 can now be filed till 31st of October 2018, both by persons having turnover up to Rs.1.5 crore and more (with certain exceptions).
Transfer pricing - Functional comparability for computing ALP under TNMM
20 八月 2018
Delhi High Court has upheld the ITAT decision which in turn had upheld the exclusion of comparables observing that the nature of services provided by assessee under R&I segment were in nature of Knowledge Processing Outsourcing (KPO) and not of Business Processing Outsourcing (BPO)
Copyright in image of ‘Lightning McQueen’ protected from commercial misuse
17 八月 2018
In a case of character merchandising, Delhi High Court has granted permanent injunction retraining defendants from selling goods bearing image of device/work in “Lightning McQueen”, a character from the Disney movie called “Cars”.
Trademark – No monopoly over entire class of goods
16 八月 2018
The Supreme Court has held that proprietor of trademark cannot enjoy monopoly over entire class of goods particularly when he is not using said trademark in respect of certain goods falling under same class.