In present facts of the case, the Hon’ble High Court while considering the application under Trademarks Act have observed that it is well settled that a composite trademark is not to be dissected to determine whether there is any deceptive similarity with the impugned trademark and comparison has to be by taking the rival marks as a whole.
Bombay High Court held that jurisdiction to assess/ reassess u/s 153C of the Income Tax Act in respect of unabated/ completed assessments without any incriminating material found during the search unjustified.
Madras High Court dismisses DDA Tyres’ writ petition against GST registration cancellation. Analyzing the court’s stance on the newly notified amnesty scheme.
Delhi High Court’s landmark judgment in Shalini Mittal Vs ITO case, quashing the income tax notice issued under Section 148A(b) of the Income Tax Act for Assessment Year 2018-19.
Analysis of Delhi High Court ruling in Frequent Logistics Services Pvt. Ltd Vs Commissioner Goods And Service Tax Department. Emphasizes the need for clarity in Show Cause Notices for GST registration cancellation.
In law, look out circular is a circular letter used by authorities of India to check whether a travelling person is wanted by police. It is open to search for absconding criminals and also to prevent and monitor effectively entry or exit of anyone who maybe sought by law enforcement or authorities.
Madras High Court quashes GST assessment orders for AY 2017-2022, citing a web portal design flaw that led to missed notices. Details and implications.
Calcutta High Court held that initiation of adjudication proceeding without allowing cross-examination of person whose statements recorded and relied upon in the adjudication proceeding makes the entire proceeding vitiated.
Himachal Pradesh High Court held that exemption u/s 11 of the Income Tax Act duly entitled even if Funds Pending Utilization was more than the prescribed limit as proved that funds were utilized for the purpose of achieving its objective.
Kerala High Court’s judgment on the maintainability of a writ petition against IT Act Section 263 during the pendency of an appeal before CIT(Appeals).
