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L-2 license should be issued as renewal fees duly paid within time limit: HC

October 19, 2022 1017 Views 0 comment Print

Madras High Court held that as renewal fee relating to L-2 license under Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 was paid within a period of one month from the date of expiry of renewal period, L-2 license should be duly issued.

HC grants Permanent injunction against use of trademark POTLI’/DHANI by dhanifinance.com

October 19, 2022 924 Views 0 comment Print

Delhi HC granted permanent injunction and compensation to the plaintiff as the triple identity test of identical/deceptively similar trademarks, identical services and trade channels stands satisfied and use of the impugned trademarks/domain name by Defendant constitutes infringement of the Plaintiffs registered trademarks in present facts of the case.

Vasundhara is common name in India – HC rejects Trademark Infringement Plea

October 19, 2022 1668 Views 0 comment Print

Delhi High Court while dismissing the appeal on the plea of trademark infringement have observed that the particular word (Vasundhara) in dispute in this case is a common name in India and an exclusive right to use the same cannot be granted to the plaintiff and he does not enjoy the monopoly for use of the said word (Vasundhara).

Section 64(4) of TNVAT Act not allow Commissioner to delegate power to lower authority to pass order

October 19, 2022 1263 Views 0 comment Print

Madras High Court held that it is clear that section 64(4) of the TNVAT Act doesnt empower the Commissioner to delegate the power to pass order to any lower authority.

Validity of Section 148 notice when escaped assessment is less than Rs.50 lacs

October 19, 2022 18819 Views 1 comment Print

Geeta Agarwal Wife Of Shri Navratan Agarwal Vs ITO (Rajasthan High Court) It is contended that as in the present case, the income, which is alleged to have escaped assessment, is far below Rs.50 lacs i.e., Rs.8 lacs, the bar under clause (a), sub-section (1) of Section 149 of the Act would come into play […]

Order passed u/s 220(6) of the Income Tax Act must be speaking order

October 19, 2022 2175 Views 0 comment Print

Madras High Court held that any order made under Section 220 (6) of the Income Tax must be a speaking order. Accordingly, impugned order set aside as being cryptic and non-speaking.

Court direct proper officer to grant opportunity to petitioner to take all steps to revive GST registration

October 19, 2022 1506 Views 0 comment Print

Orissa High Court requested the proper officer to grant opportunity to the petitioner for taking all required step to revive registration and also permitted to pay pending GST tax and file the pending GST return prior to cancellation of GST registration u/s 29(2)(c).

Mere Charging of shareholder under PMLA cannot be a ground to attach property of Company

October 19, 2022 3420 Views 0 comment Print

Charging of shareholder with crime under PMLA cannot be a ground to attach property of Company unless there is an allegation that property acquired by company was from proceeds of crime.

SVLDR Scheme Benefit cannot be denied for procedural technicalities

October 19, 2022 1413 Views 0 comment Print

Substantive benefit of Sabka Vishwas [Legacy Dispute Resolution] Scheme cannot be denied to the on the ground of procedural technicalities

TNVAT: HC directs AO to pass speaking order & determine rate of Aviation Turbine Fuel

October 18, 2022 453 Views 0 comment Print

Madras High Court directed Assessing Officer to pass a speaking order, after hearing the petitioner in full, with regard to determination of appropriate rate of tax on Aviation Turbine Fuel (ATF).

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