News
Dominant intention and common parlance – Recent VAT orders
26 二月 2014
In a spate of interesting judgements delivered recently, the Allahabad High Court provided refreshing insight into classification and taxability under VAT laws.
Seizing essence of IP protection
20 二月 2014
Time and again the question of when and how Customs can aid in enforcement of IP rights has come before the courts. It was the CJEU’s turn, answering a reference by the Danish court, to interpret Council Regulation (EC) No 1383/2003 of 22 July 2003, on measures to be taken against goods suspected of infringing IPR.
Communication to public must be to ‘new public’
20 二月 2014
Providing clickable links which lead the user to copyrighted material otherwise available to public is not unauthorised communication.
Use of keywords when amounts to commercial communication
20 二月 2014
Examining damage to origin function, the advertisement function and the investment function of trademark when the word /mark ‘lush’ is used in the site of the online retailer (defendant) though the trademarked products are not sold , the High Court (UK – Chancery Division – Intellectual Property) upheld the claim of infringement.
Employees seconded to liaison office in India - FEMA not applicable
19 二月 2014
Delhi High Court has held that expatriate employees of the Head Office (HO) of foreign company, posted in India with the Liaison Office (LO) in India, continue to be employees of the HO.
Competition law – Penalty on employee
19 二月 2014
The Competition Appellate Tribunal (COMPAT) has upheld personal penalty on employees of the company after noting that the persons were involved in the process of taking coordinated action together with other producers/directors in boycotting multiplexes for release of films.
Third party payments for export/import transactions – Conditions relaxed
19 二月 2014
The Reserve Bank of India has liberalized norms for third party payments in foreign trade transactions.
Interim Budget – Relief to certain sectors
18 二月 2014
In the Indian Interim Budget 2014 certain changes have been made in the tariff structure in respect of excise and customs duties besides extending exemption from service tax to two sectors.
ITAT examines ALP and market price and carbon credit
04 二月 2014
Dealing with an interesting basket of disputes, the ITAT, Jaipur, on 27th January, 2014, decided two important questions. One related to the ‘market price’ of power purchased (consumed) calculated at ‘arm’s length’ by the assessee, and other relating to carbon credits.
Unwritten contract restraining competition is anti-competitive
29 一月 2014
Unwritten contract between the two opposite parties that it will not allow the competition of informant with one of the opposite parties has been, prima facie, held as anti-competitive by the Competition Commission of India (CCI).