High Court
Delhi High Court Stays Order Directing Transfer Of 'Bima Sugam' Domain Names
The Delhi High Court has stayed a Single Judge's order that had directed the transfer of the domain names www.bimasugam.com and www.bimasugam.in to the Bima Sugam India Federation, pending the outcome of a trademark dispute with A. Range Gowda, a private individual and insurance agent.A Division Bench comprising Justice C Hari Shankar and Justice Om Prakash Shukla passed the interim order...
Future Coupons Moves Delhi High Court Against SIAC Award In Favour Of Amazon
Kishore Biyani led Future Coupons Private Limited (FCPL) has moved the Delhi High Court challenging the Singapore International Arbitration Centre (SIAC) award that directed the company and its promoters to pay Rs 23.7 crore in damages, along with arbitration and litigation costs, to Amazon.com NV Investment Holdings LLC.A Single Bench of Justice Jasmeet Singh, after counsel for Future...
Payment Of Tax Cannot Legalise Unlicensed Activity, GST Registration Doesn't Confer Right To Conduct Business: J&K&L High Court
The High Court of Jammu & Kashmir and Ladakh has held that obtaining registration under the Goods and Services Tax Act, 2017, does not amount to authorisation to conduct a trade or business, nor can payment of tax legitimise an otherwise unlicensed commercial activity.The High Court clarified that taxation statutes and regulatory licensing statutes operate in distinct spheres, and...
Delhi High Court Allows 'Gulshan-e-Karim' To Use Name With Disclaimer In 'Karim's' Trademark Dispute, Calls It Innocent Infringment
The Delhi High Court on Thursday ruled that while the marks “Karim's” and “Gulshan-e-Karim” are similar, a complete ban on the latter's use would be excessive. The Court has allowed a Moradabad-based restaurant to continue using its name, provided it clearly states that it has no connection with the iconic Karim's chain in Delhi. A Division Bench of Justice C Hari Shankar and...
Delhi High Court Restrains Beauty Salon From Infringing Lotus Herbals' Mark
The Delhi High Court has restrained a beauty salon from using the name “Lotus Salon” or any mark deceptively similar to Lotus, a popular personal care and cosmetics brand, observing that there was prima facie evidence of trademark infringement and passing off.A single bench of Justice Tejas Karia passed the interim order on November 3 in a suit filed by Lotus Herbals Pvt. Ltd., which...
Kerala High Court Quashes Income Tax Appellate Order Against AMMA, Directs Fresh Consideration
The Kerala High Court has set aside an order passed by the Commissioner of Income tax (Appeals), against the Association of Malayalam Movie Artists (AMMA), holding that the appellate authority failed to comply with the mandatory requirements under the Income Tax Act.Justice Ziyad Rahman A A, observed that the Commissioner of Income Tax (Appeals) erred by rejecting AMMA's appeal solely on...
Second Appeal Not Maintainable Under Trade Marks Act: Calcutta High Court Dismisses Dunlop's Appeal
The Calcutta High Court recently reaffirmed that a second appeal against a Single Judge's order is not permissible under the Trade Marks Act, 1999. The court clarified that once an appeal from an order passed by the Registrar of Trademarks is decided by a Single Judge, no further appeal can be filed before a Division Bench in view of the bar under Section 100A of the Civil Procedure Code...
Income Tax Act | Trust's Legitimate Tax Exemption Cannot Be Denied For Delay In Filing Form 10B: Madras High Court
The Madras High Court held that delay in filing Form 10B required under Section 44AB for the purpose of Section 12A(1)(b) of the Income Tax Act, 1961, is not a ground to deny legitimate exemption tax exemptions. Justice C. Saravanan observed that the assessee was registered as a “Trust” in the year 2017. Effectively, the assessee would have carried on operation as...
Bombay High Court Lifts Restraint On UP-Based Popcorn Maize Seller In Brand Dispute With SNN
The Bombay High Court at Nagpur has recently set aside a District Court order restraining SNT & Co., a UP-based popcorn maize seller, from using its brand name and packaging, after finding that the court failed to properly compare the overall look and feel of its packaging with that of Shah Nanji Nagis Exports Pvt. Ltd. (SNN), which had accused SNT of copying its design.In an order passed...
Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court
The Kerala High Court stated that revisional power under Section 263 of the Income Tax Act cannot be invoked when Assessing Officer (AO) allowed deduction under Section 32AC after proper inquiry. Justices A. Muhamed Mustaque and Harisankar V. Menon opined that merely for the reason that AO extended the deduction claimed after carrying out investigations, the exercise of the power...