CASE LIST Daimler Benz Aktiegesellschaft & Anr. v. Hybo Hindustan; 1994 PTC 287 [Summary] N.R. Dongre and Ors. vs. Whirlpool Corpn. and Anr.; 1996 PTC (16) 583 (SC), [Summary] Bloomberg Finance LP v. Prafull Saklecha & Ors., CS(OS) No. 2963 of 2012, [Summary] Ford Motor Company v. C.R. Borman; 2014 (59) PTC 132 (Del.) Tata Sons Ltd. v….
CASE LIST J.R. Kapoor v. Micronix India; 1994 Supp (3) SCC 215 (Micro) Rich Products Corporation and Anr. v. Indo Nippon Food Ltd.; 2010 (42) PTC 660(Del) (Whip Topping) Rich Products Corporation and Anr. v. Indo Nippon Food Ltd.; 2010 (44) PTC 515 (Del) (DB) (Whip Topping) [Summary] Cadila Healthcare Limited v. Dabur India Limited; 2008 (38)…
CASE LIST It is the assignment of trade mark that creates rights in favour of the assignee and not the registration of assignment as contemplated in Section 45 of the Trade Marks Act, 1999. If the application for getting transferred the registered trademark in the office of the Registrar is pending, that does not debar…
CASE LIST If the defendant raises a Credible Challenge to the validity of Patent injunction should not be granted to the plaintiff. V. Manicka Thevar Vs. Star Plough Works; AIR 1965 Mad. 327 M/s. Standipack Pvt. Ltd. and Anr. Vs. M/s. Oswal Trading Co. Ltd. and Ors.; AIR 2000 Delhi 23 F. Hoffmann-LA Roche Ltd….
CASE LIST Reckitt and Colman of India vs. Kiwi TTK Ltd.;1996 16 PTC 393 Hindustan Lever vs. Colgate Palmolive (I) Ltd.; AIR 1998 SC 526 Reckitt and Colman of India Ltd. vs. M.P. Ramchandran and Anr.; 1999 1 PTC 741 Dabur India Ltd. v. Emami Limited; 112(2004)DLT73 [Summary] Dabur India Limited vs. Colgate Palmolive India…
Composite Contracts and Applicability of Sales Tax on Photography M/s. Rainbow Colour Lab and Anr, vs. State of Madhya Pradesh; (AIR 2000 SC 808) M/s. Associated Cement Companies Ltd. etc. etc. vs. Commissioner of Customs; (AIR 2001 SC 862) Bharat Sanchar Nigam Ltd. vs. Union of India; (2006) 3 SCC 1 R. Mini Colour Lab v. Tamil Nadu…
Case History: Prior to the 46th Amendment of the Indian Constitution, composite contracts such as works contracts, hire-purchase contacts and catering contracts were not assessable as contracts for sale of goods. The locus classicus holding the field was State of Madras v. Gannon Dunkerley & Co. 9 STC 353 (SC). The classic concept of sale was…
CASE LIST Chartered Accountants and Architects, Levy On All India Federation of Tax Practitioners & Ors. vs. Union of India, (2007) 7 SCC 527 Service tax was a value added tax or a general tax which applies to all commercial activities involving production of goods and provision of services. Difference between service tax and sales tax…
CASE LIST State has the power to impose VAT on sale of under-construction Property (under Work Contracts) Gannon Dunkerley and Co. vs. State of Rajasthan, (1993) 1 SCC 364 K. Raheja Development Corporation vs. State of Karnataka, (2005) 5 SCC 162 – As long as the agreement was entered into before the construction was “complete”, it would…
CASE LIST Taxability of Profit from Supply of Equipment Outside India Ishikawajima Harinia Heavy Industries Ltd. v. DIT, Mumbai, (2007) 3 SCC 481 – No part of profit arising from the supply of equipment outside India would be chargeable to tax in India.
CASE LIST A copyrighted article does not fall within the purview of Royalty (under the Finland DTAA) Director of Income Tax vs. Ericsson, 343 ITR 370 Director of Income Tax vs. M/s. Nokia Networks Oy, [2013] 358 ITR 259 (Delhi) [Summary] Director of Income Tax vs. Infrasoft Ltd., (2014) 264 CTR (Del) 329 [Summary] Payments to Satellite Operators for…
CASE LIST Ashbury Railway Carriage and Iron Co. vs. Riche, [1875] L. R. 7 HL 653 When an act is performed or a transaction is carried out, which, though legal in itself, is not authorised by the object clause, in the memorandum of association, such an act is null and void. Attorney General vs. Great Eastern…