Advocate Anand Mishra

Advertisement, Marketing & Promotion Expense- Controversy

Goods and Services Tax - Due to the lack of statutory law and legislative framework governing transfer pricing, the taxability of AMP expenses has become a biggest controversy and dilemma, and it also offers no guidance in situations where an express agreement does not exist. ...

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Have you met the Legal Dracula?

Goods and Services Tax - The world came to the standstill with series of lockdown for a simple cause to save the mankind from Covid-19.  Everything was curbed. Businesses got stalled. Finance cycle could not be completed as the wrath came at the fag end of the financial year 2019-2020.  Panic pushed Companies to run the show with limited resources. […]...

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Compulsory Licensing – Diluting the Rights of a Patentee

Goods and Services Tax - Grant of a patent implies a statutorily granted monopoly on the use of invention. Setting aside the concern that this invention should not be exploited at the cost of public interest. Once a patent is granted, the patentee is vested with the exclusive rights over his inventions for the period of 20 years....

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Dispute of A Family Trademark Not A Trademark Dispute But A Family Dispute

Goods and Services Tax - INTRODUCTION  A trademark, one of the most important Intellectual property incorporates any word, name, image, or any mix, used , or expected to be used, in business to recognize the products of one producer or dealer from merchandise fabricated or sold by others and to show the wellspring of the products. It is an imprint […]...

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Decriminalisation of Cheque Bouncing

Goods and Services Tax - The statement released by Ministry of Finance on 8th June, 2020 has proposed to decriminalize a number of economic offences and one of such offences is the offence under Sec 138 of Negotiable Instruments Act, 1881 for dishonor of cheque. The Ministry has invited comments of stakeholders latest by June 23, 2020 on the decriminalization [&h...

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What is your GST Strategy post Covid-19?- Join our Webinar

Goods and Services Tax - TaxGuru and AMLEGALS brings together TAXEBINAR TAXEBINAR | Pandemic Pro Webinar | GST Unveiled | 14th May, 2020 | Thursday | 4.00 to 5.00 P.M Register for the Webinar at: https://bit.ly/2WoV5Mk No Registration Charge | A Must for CFO, CEO & In-House Indirect Professionals | What is your Tax Strategy post Covid-19? The broader concept ...

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A Webinar on Pandemic Legal Intelligence & Business Risk Assessment

Goods and Services Tax - PANDEMIC LEGAL INTELLIGENCE & BUSINESS RISK ASSESSMENT Join us for a Webinar on 16th April, 2020 (Thursday) 4.00 P.M. to 5.30 P.M. Register at below (No Charges) https:\\bit.ly/2XvkZjJ BEST STRATEGIES and an INFORMED DECISION matters the most! The pandemic crisis of COVID-19 has brought business houses and legal professionals on their...

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Masterclass GST Series – “Are You Ready For GST”

Goods and Services Tax - GST Strategies For Intelligent Companies & Professionals. An Advance & Exhaustive GST Corporate Seminar on 24th November 2016 (Thursday) at Novotel, Juhu, Mumbai (9.15 a.m. to 5.15 p.m.)...

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Corporate Legal Conference on “Are you ready for GST”

Goods and Services Tax - The focus will be on analysis, simplification & interaction on draft GST. The approach will be simplicity with examples for best understanding and not to be lamented as just another corporate legal conference on GST. Who Should Attend & Why...

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GST – Negligible Exemptions Are On Card

Goods and Services Tax - Goods & Service Tax in India will result eradication of various exemptions .This is also clear from the statement of Shri Najib Shah, chairman, Central Board of Excise and Customs (CBEC), who aired that Tax exemptions until now extended to industry for their expansion and diversification will have to go with GST legislation becoming a re...

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SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Britannia Industries Limited Vs Union of India (Gujarat High Court) - High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD....

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IBC, 2016 Vs. Arbitration and Conciliation Act, 1996

Indus Biotech Private Limited Vs Kotak India Venture Fund-I (National Company Law Tribunal) - Indus Biotech Private Limited Vs Kotak India Venture Fund-I (National Company Law Tribunal) FACTUAL BACKGROUND In the present case, the Indus Biotech Pvt. Ltd. (Corporate Debtor) has filed a Interlocutory application under Section 8 of the Arbitration and Conciliation Act, 1996 (Arbitration Act, 199...

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Stay on NCLT Order Initiating Insolvency Proceedings against MSME

Pankaj Aggarwal Vs Union of India & Ors. (Delhi High Court) - Whether the NCLT was correct in passing an order of initiation of the CIRP against a MSME without considering the fact that the minimum threshold limit of filing application in NCLT has been increased to Rs. 1 Crore?...

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Losing Party cannot seek an Order under Section 34 of Arbitration Act

Tecnimont Private Limited & Anr. Vs ONGC Petro Additions Limited (Delhi High Court) - A petition under Section 34 of the Act is only for setting aside an Arbitral Award on the limited grounds provided under Section 34 of the Act. Therefore, the mere pendency of Section 34 proceedings cannot afford a ground for a party to assert that it has a dispute regarding contractual perfor...

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Brief Order a must for ‘Advertisement before Acceptance’ of Trademark

Jai Bhagwan Gupta Vs Registrar of Trademarks & Ors. (Delhi High Court) - The Petitioner relied upon Section 9 and Section 11 of the Trademarks Act, 1999 and submitted that the Respondent should examine the trademark applications in an efficient and proper manner in order to ensure that none of the marks which are brought before the Respondent are similar to that which ar...

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Rule 5A(2) of Service Tax Rules Re-introduced Via Notification No. 23/2014-ST after being held ultra-vires By High Court of Delhi

Notification No. 23/2014-Service Tax - (05/12/2014) - It is pertinent to note that very recently , the Honourable High Court of Delhi in the case of Travelite (India) vs. UOI & Ors, while quashing Rule 5A(2) of the Service Tax Rules and the CBEC Instructions prescribing the manner of an audit and the records that can be called for by the authori...

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Recent Posts in "Advocate Anand Mishra"

SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Britannia Industries Limited Vs Union of India (Gujarat High Court)

High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD....

Read More

Advertisement, Marketing & Promotion Expense- Controversy

Due to the lack of statutory law and legislative framework governing transfer pricing, the taxability of AMP expenses has become a biggest controversy and dilemma, and it also offers no guidance in situations where an express agreement does not exist. ...

Read More
Posted Under: Service Tax |

Have you met the Legal Dracula?

The world came to the standstill with series of lockdown for a simple cause to save the mankind from Covid-19.  Everything was curbed. Businesses got stalled. Finance cycle could not be completed as the wrath came at the fag end of the financial year 2019-2020.  Panic pushed Companies to run the show with limited resources. […]...

Read More
Posted Under: Service Tax |

IBC, 2016 Vs. Arbitration and Conciliation Act, 1996

Indus Biotech Private Limited Vs Kotak India Venture Fund-I (National Company Law Tribunal)

Indus Biotech Private Limited Vs Kotak India Venture Fund-I (National Company Law Tribunal) FACTUAL BACKGROUND In the present case, the Indus Biotech Pvt. Ltd. (Corporate Debtor) has filed a Interlocutory application under Section 8 of the Arbitration and Conciliation Act, 1996 (Arbitration Act, 1996) where in the underlying Insolvency pe...

Read More
Posted Under: Service Tax | |

Compulsory Licensing – Diluting the Rights of a Patentee

Grant of a patent implies a statutorily granted monopoly on the use of invention. Setting aside the concern that this invention should not be exploited at the cost of public interest. Once a patent is granted, the patentee is vested with the exclusive rights over his inventions for the period of 20 years....

Read More
Posted Under: Service Tax |

Stay on NCLT Order Initiating Insolvency Proceedings against MSME

Pankaj Aggarwal Vs Union of India & Ors. (Delhi High Court)

Whether the NCLT was correct in passing an order of initiation of the CIRP against a MSME without considering the fact that the minimum threshold limit of filing application in NCLT has been increased to Rs. 1 Crore?...

Read More

Losing Party cannot seek an Order under Section 34 of Arbitration Act

Tecnimont Private Limited & Anr. Vs ONGC Petro Additions Limited (Delhi High Court)

A petition under Section 34 of the Act is only for setting aside an Arbitral Award on the limited grounds provided under Section 34 of the Act. Therefore, the mere pendency of Section 34 proceedings cannot afford a ground for a party to assert that it has a dispute regarding contractual performance....

Read More

Brief Order a must for ‘Advertisement before Acceptance’ of Trademark

Jai Bhagwan Gupta Vs Registrar of Trademarks & Ors. (Delhi High Court)

The Petitioner relied upon Section 9 and Section 11 of the Trademarks Act, 1999 and submitted that the Respondent should examine the trademark applications in an efficient and proper manner in order to ensure that none of the marks which are brought before the Respondent are similar to that which are already registered and not clear for a...

Read More

Dispute of A Family Trademark Not A Trademark Dispute But A Family Dispute

INTRODUCTION  A trademark, one of the most important Intellectual property incorporates any word, name, image, or any mix, used , or expected to be used, in business to recognize the products of one producer or dealer from merchandise fabricated or sold by others and to show the wellspring of the products. It is an imprint […]...

Read More
Posted Under: Service Tax |

Monopoly cannot be claimed on Words being Common to Trade

ITC Vs Nestle India Limited (Madras High Court)

In the present case, the dispute arose for the aforementioned reason as it is the case of the Plaintiff that the adoption of the deceptively similar expression Magical Masala by the defendant in the year 2013 for marketing their noodles amounts to passing-off....

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Posted Under: Service Tax |

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