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Restrained from using ‘BURGER KING’ as trademark infringement

June 17, 2022 537 Views 0 comment Print

Restrained the defendants from offering or advertising any goods or services, using or registering corporate names, domain names or pages bearing the trademarks BURGER KING, BK and/ or any mark deceptively similar to the Plaintiff’s trademarks.

Filing of writ petition, before final order, unsustainable

June 17, 2022 786 Views 0 comment Print

Final order in the re-assessment proceedings is yet to be passed. Hence, the writ petition itself was premature and no relief could be granted thereof.

Dual Compensation from insurance co. and Motor Vehicle not tenable

June 17, 2022 3000 Views 0 comment Print

The compensation for medical expenses is a matter of reimbursement and hence once the insurance company has chosen to compensate the victim of road accident for medical expenses, the same cannot be once again claimed under the Motor Vehicles Act

Arbitral tribunal not bound by ICADR rules for fixing fees

June 17, 2022 888 Views 0 comment Print

The Arbitral Tribunal had thus, articulated the terms of appointment unequivocally and unambiguously. It had made it clear to the parties that its appointment and the proceedings before them would not be governed by ICADR Rules. Accordingly, arbitral tribunal is not bound by ICADR rules for fixation of the fees

No purchase order, no contract, no arbitration

June 17, 2022 2397 Views 0 comment Print

It was clear, therefore, that till such time the purchase order was issued pursuant to such acceptance of the offer made by the Petitioner, there was no completed ‘contract’. Consequently, Clause-6.34.1 would not get attracted.

No evidence that LOP terms are violated; demand unsustained

June 17, 2022 468 Views 0 comment Print

Commissioner of CE & ST Vs Maneesh Exports (CESTAT Mumbai) The appellants have consumed the duty free raw material for achieving the export obligations on yearly basis and on whole as per the LOP issued to them and amended from time to time. No evidence has been produced by the revenue that the terms of […]

SARFAESI and RDB shall have overriding effect to HPVAT

June 17, 2022 1737 Views 0 comment Print

Bhagwan Singh Vs State of Himachal (Himachal High Court) It is concluded that SARFAESI Act and RDB Act shall have overriding effect to provisions of HPVAT Act. Hence, the said property is to be permitted to be transferred in favour of petitioners free from all encumbrances in terms of E-aution. Facts- Petitioners are purchasers of […]

Showing income from eligible unit in gross total income is mandatory for deduction u/s 80IA

June 17, 2022 273 Views 0 comment Print

Tata Sponge Iron Limited Vs DCIT (ITAT Cuttack) The fundamental requirement of showing the income from “eligible” unit in the gross total income is mandatory which was not complied by the assessee in order to claim deduction u/s.80IA of the amount equal to the income generated by the eligible unit. Facts- The appellant is company […]

RPM most appropriate method for trading segment

June 17, 2022 963 Views 0 comment Print

Karcher Cleaning Systems Pvt Ltd. Vs ACIT (ITAT Delhi) The assessee is a pure trading company involved in the distribution activity without adding any value to the purchased product and hence the RPM is the most appropriate method. Facts- The assessee is a subsidiary of Karcher Beteilgungs GmbH which started its commercial activities on 16.04.2011 […]

Assessment order erroneous as AO failed to conduct minimum enquiry

June 17, 2022 351 Views 0 comment Print

Dr. Kalpana Alexander Vs. ACIT (ITAT Hyderabad) There is nothing to contradict the opinion of the learned PCIT that there is failure on the part of the learned Assessing Officer to make the minimum enquiry, let alone sufficient enquiry on this aspect. Assessment order held erroneous. Facts- The assessee is an individual, and a medical […]

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