News
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.
GST rate on various products and services clarified
13 八月 2018
CBIC has issued an elaborate circular to clarify on rate of GST on various products, namely, fortified toned milk, refined beet and cane sugar, tamarind kernel powder (modified & un-modified form), drinking water, plasma products, wipes using spun lace non-woven fabric, real zari kasab (thread),
Trademark – No infringement if mark not used as trademark
06 八月 2018
Delhi High Court has denied interim injunction against use of trade name MERCYKIND which was alleged to be infringing the mark MANKIND and also its series of marks with suffix/prefix KIND. The court in this regard noted that plaintiff had taken different stand before the Registrar,
Copyright of producer in cinematographic work when cannot be restricted
06 八月 2018
A Division Bench of the Madras High Court has held that once the ‘performer’ in an advertisement film (cinematograph work) has agreed to vesting of copyright in the producer of the film, the said performer, by way of an agreement,
Trademark - No passing off for using mark SPLITVIEW
06 八月 2018
Observing that the elements of irreparable injury and balance of convenience were not satisfied, Delhi High Court on dated 4-7-2018 has rejected grant of an interim injunction in a case involving use of word SPLITVIEW in software products.
Pre-cut Eye Drape having only functional value does not qualify as Design
06 八月 2018
Considering nothing non-obvious, novel or unique in the shape, size, configuration, pattern and composition in registered design of Pre-Cut Eye Drape, Delhi High Court in its decision dated 28-5-2018 has held that the design does not qualify as design under Section 2(d) of the Designs Act.
Commercial Courts…(Amendment) Bill passed by Lok Sabha
06 八月 2018
The Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Bill, 2018 has been passed by the Lok Sabha (lower house of the Indian Parliament).
SCOMET - Amendments in Appendix 3, procedural relaxations and export authorisations
26 七月 2018
The Central Government has made a total of 139 amendments in Appendix 3 to Schedule-2 of ITC (HS) Classifications of Export and Import Items, 2018. Notification No. 17/2015-2020, dated 3-7-2018 has been issued for the purpose.