Payment received by EYGSL (UK) for providing access to computer software to its member firms of EY Network located in India, that is, EYGBS (India), did not amount to royalty liable to be taxed in India under the provisions of the Income Tax Act, 1961 and the India-UK DTAA as the same did not create any right to transfer the copyright in the software.
Centre has informed the Delhi High Court that the fundamental right of Right to Privacy also includes the Right to be Forgotten and that the Personal Data Protection Bill 2019 contains provisions related to the doctrine.
GROUNDS OF REFUSAL Registration of trademark can be refused in the following cases- Absolute grounds for refusal of Trademark registration. (a) The trademarks which are not capable of distinguishing the goods or services of one person from those of another person: (Not distinctive) (b) The trademarks which consist exclusively -designate the kind, quality, quantity, intended […]
Vishnu R. Vs State of Kerala (Kerala High Court) On going through the above rules, it is clear that on receiving a complaint, the District Dowry Prohibition Officer is bound to scrutinize the complaint and find whether it would come within the purview of Sections 2, 3, 6 etc. of the Act and conduct an […]
New ITD Portal is still not fully functional at its 100% level as a glitch free portal where many issues are encountered by many viz. people filing multiple ITRs u/s 139(1) for the same PAN, Incorrect upload of JSON files of one PAN in some other PANs, unable to download Income Tax acknowledgements and/or ITR forms after filing, validations of ITR Forms, Frequent changes in ITD utilities