Section 12 is essentially a provision which enables the Registrar to permit registration of a mark which is identical or similar to an existing mark in respect of same or similar goods. It does not envisage honest and concurrent user as a defence to an allegation of infringement of a registered trade mark.
Gurugram Court grants transit remand of accused to the Court of learned Chief Judicial Magistrate, Yamuna Nagar at Jagadhri In GST case DGGI, GURUGRAM V. MANOJ KUMAR 2022 (Gurugram Court) “Mere fact that the office of the complainant department lies within the jurisdiction of this Court does not confer any jurisdiction upon this Court to […]
Harsh Sehgal Vs State & Anr (Delhi High Court) Facts- The complainant/respondent no. 2, Galaxy Datamatics Pvt. Ltd., averred that the accused no. 1, M/S Takshila Retail Pvt. Ltd., earlier known as M/s Blues Clothing Pvt. Ltd., accused no. 2, Dinesh Sehgal and accused no. 3, Harsh Sehgal, approached the respondent no.2 for a short-term […]
Vakiyath Koya Vs State of Kerala (Kerala High Court) Facts- These writ petitions are preferred by owners of stage carriages as well as contract carriages, claiming the benefit of exemption from payment of tax for the period affected by the restrictions and regulations imposed due to Covid-19 pandemic. Petitioners are seeking a writ of mandamus […]
Apex Court in its recent judgment put quietus to one of the largely litigated issue on validity of notices issued under section 148 of Income Tax Act between the period 01.04.2021 to 30.06.2021.
Understand the applicability of the online proficiency self-assessment test for independent directors. Learn about the compliance requirements and how to get included in the data bank.
It is common knowledge that the Insurance Companies in matter of Theft, Fire, Accident, Health Insurance Claims etc. shirk from their pecuniary liabilities on frivolous, hyper technical grounds but the Courts have univocally held that the claims cannot be rejected on technical grounds specially where there is delay in intimating Insurance Company or lodging delayed […]
DCIT Vs Agya Ram Manohar Lal (ITAT Chandigarh) Facts- The brief facts of the case for AY 2016- 17 are that the assessee firm derives income from business and income from other sources. The assessee firm belongs to M/s Roop Square Group of companies where a search and seizure operation u/s 132(1) was conducted on […]
The law is well settled that for exercising power u/s 263 twin conditions are required to be satisfied – (i) that the order should be erroneous and; and (ii) it should cause prejudice to the interests of Revenue. Moreover, it is not the case where the assessee failed to substantiate his claim, rather the explanation along with supporting evidences were placed before the assessing officer and the learned Pr.CIT.
The law laid down in Calcutta Club is that a club and its members are one and the same and the club is formed for the purpose for mutual benefit of its members.
