News
Export of service – SMS aggregator service to foreign company within India
05 December 2017
CESTAT Mumbai has allowed refund of unutilised Cenvat credit when SMS aggregator service was provided by the assessee to foreign company (Facebook) for its subscribers in India.
Rectification in Returns – Regularisation of technical omissions
05 December 2017
In a case involving denial of rectification of some errors in the returns filed by the assessee, which came to light after an audit, Kerala High Court has held that the mere apprehension, that if the assessee was permitted to pay differential tax, he might claim input tax credit, cannot be a ground to deny the opportunity to rectify an anomaly in the returns.
Mere addition of suffix or prefix to a mark does not remove likelihood of confusion
05 December 2017
The appellant was aggrieved by the order of permanent injunction passed in favour of respondent who runs fast food restaurant and was using the name ‘Adiga’, ‘Vasudev Adiga’ and various other combinations with ‘Adiga’.
No claim of exclusivity lies by use of mark similar to registered trademark as descriptive word
05 December 2017
The plaintiff was registered proprietor of marks ‘Swadi’ and ‘Swadisht’ in respect of rice. It used the word ‘Swaad’ as part of its tagline.
Shape marks serving as indication of origin
05 December 2017
At issue was the invalidation of trademark, namely the shape of London taxi and its revocation for non-use.
Mandatory e-sealing of containers by exporters
01 November 2017
To facilitate exports and to provide relief to exporters, Central Board of Excise & Customs (CBEC) has dispensed with the requirement of seeking the presence of jurisdictional officer for supervising stuffing of export cargo.
Limitation Act not applicable for proceedings under IBC
13 October 2017
The National Company Law Appellate Tribunal held that the Limitation Act, 1963 is not applicable to the Insolvency & Bankruptcy Code, 2016. NCLAT further held that debentures fall within the meaning of ‘Financial Debt’ irrespective of the amount of interest attached to them.
Demerged resultant entity eligible to position itself as a ‘financial creditor’
13 October 2017
Financial Creditor (Reliance Commercial Finance Limited) made an application to the National Company Law Tribunal, Ahmedabad to initiate insolvency resolution process against Corporate Debtor (Anil Nutrients Limited) under Section 7 of the Insolvency and Bankruptcy Code.
Trademark infringement when products involved are different
13 October 2017
In a case pertaining to a suit for trademark infringement and passing off, in the mark “Vogue”, the trial court had vacated the ex-parte interim injunction in favour of the plaintiffs(Advance Magazine Publishers Inc).
Copyrights - Sound recording rights different from literary or musical rights
13 October 2017
A Division Bench of the Bombay High Court has dismissed the appeal filed against the Single Judge Order granting an interim injunction, restraining the defendants (Trimurti Films Pvt. Ltd) from releasing the film “Baadshaho” with the song “Keh Doon Tumhe”.