News
Composite suit of Infringement of design and passing off, permissible
20 December 2018
20th December 2018 Five Judges Bench of the Delhi High Court has allowed a composite suit for infringement of registered design and passing-off. It noted that if there is a common question of law and facts, the joinder of causes of action can take place unde
No Real Estate Agent service even if land sold not owned
19 December 2018
19th December 2018 In a case involving alleged real estate agent service, CESTAT Delhi has rejected department’s plea that since the land sold was not in the name of assessee, it was not a transaction for sale or purchase of land. It hel
DFIA exports – Specifications of imported inputs to be declared on Shipping Bill
13 December 2018
13th December 2018 Delhi High Court has allowed Revenue department’s appeal in a case involving DFIA exports. Department’s plea that the exporter was required to make declaration of technical characteristics, quality and specification on the ship
Counterfeit goods – E-commerce website when not merely an intermediary
12 December 2018
Observing that the website guaranteed that ‘all products are 100% genuine’ and that it was not taking precautions to stop sale of counterfeits, while having a separate category for ‘replicas’, Delhi High Court has held that Shopclues.com is not merely an intermediary.
Competition law – Advocate can accompany person summoned by DG
11 December 2018
Competition Commission of India has amended CCI (General) Regulations, 2009 to specify that an advocate may accompany any person summoned by the DG to appear before him, subject to specified conditions.
TDS to be deducted on mark-up and not on reimbursement of salaries for manpower supply
07 December 2018
7th December 2018 ITAT, Delhi has dismissed the appeal of Revenue dept. and upheld the impugned order of the Commissioner (Appeals) deleting disallowance of project management expenses, certain interest expenses and software expenses. In respe
Cause of action under Designs Act distinct from that in a trademark suit
06 December 2018
Delhi High Court has held that in a case where an infringement suit has already been filed under the Designs Act, there is no need to obtain the leave of the court to introduce a separate proceeding in the case of passing-off of trademark.
No profiteering when MRP unchanged despite increase in tax rate
04 December 2018
4th December 2018 The National Anti-profiteering Authority (NAA) has held that when the effective tax rates for the impugned product increased post GST and the assessee still maintained the same MRP and the reduction in base price was more than the increase
Companies (Amendment) Ordinance, 2018
15 November 2018
15th November 2018 The Companies Act, 2013 (‘Companies Act’) was amended in the year 2017 in order to liberalise and correspond compliance requirements with other laws in force. The Ministry of Law and Justice has come up with the Companies (Amen
In-bond manufacturing – CBIC consolidates forms and clarifies procedures
22 October 2018
CBIC has updated procedure for seeking permission for in-bond manufacturing and for maintaining various records. An elaborate Circular No. 38/2018-Cus., dated 18-10-2018 issued for the purpose also prescribes various forms for this purpose and clarifies on duty liability on removal of processed good