News
GST (Compensation to States) Act, 2017 is constitutionally valid
05 October 2018
GST (Compensation to States) Act, 2017 and the Rules framed thereunder are constitutionally valid. The Act has been held as not beyond legislative competence of Parliament, as not transgressing the Constitution (101st Amendment) Act and not a colourable legislation.
Territorial jurisdiction of court - Trademark s.134 and Copyright s.62 are not in exclusion to s.20 of CPC
01 October 2018
Delhi High Court has held that territorial jurisdiction of a Court in a trademark action could be invoked where there is use ‘upon’ or ‘in relation’ to goods. It noted that the phrase ‘in relation to’ includes advertising, promotion, etc.
Anti-dumping duty – DA’s termination order appealable before CESTAT
01 October 2018
Appeal can be filed before CESTAT under Section 9C of the Customs Tariff Act, 1975 in a case where Designated Authority proposes non-imposition of anti-dumping duty.
Territorial jurisdiction of court - Trademark s.134 and Copyright s.62 are not in exclusion to s.20 of CPC
01 October 2018
Delhi High Court has held that territorial jurisdiction of a Court in a trademark action could be invoked where there is use ‘upon’ or ‘in relation’ to goods. It noted that the phrase ‘in relation to’ includes advertising, promotion, etc.
GSTR-1, GSTR-3B and GST TRAN-1 – New due dates notified
12 September 2018
Form GSTR-1 for the months of July 2017 till September 2018 can now be filed till 31st of October 2018, both by persons having turnover up to Rs.1.5 crore and more (with certain exceptions).
Transfer pricing - Functional comparability for computing ALP under TNMM
20 August 2018
Delhi High Court has upheld the ITAT decision which in turn had upheld the exclusion of comparables observing that the nature of services provided by assessee under R&I segment were in nature of Knowledge Processing Outsourcing (KPO) and not of Business Processing Outsourcing (BPO)
Copyright in image of ‘Lightning McQueen’ protected from commercial misuse
17 August 2018
In a case of character merchandising, Delhi High Court has granted permanent injunction retraining defendants from selling goods bearing image of device/work in “Lightning McQueen”, a character from the Disney movie called “Cars”.
Trademark – No monopoly over entire class of goods
16 August 2018
The Supreme Court has held that proprietor of trademark cannot enjoy monopoly over entire class of goods particularly when he is not using said trademark in respect of certain goods falling under same class.
GST rate on various products and services clarified
13 August 2018
CBIC has issued an elaborate circular to clarify on rate of GST on various products, namely, fortified toned milk, refined beet and cane sugar, tamarind kernel powder (modified & un-modified form), drinking water, plasma products, wipes using spun lace non-woven fabric, real zari kasab (thread),
Trademark – No infringement if mark not used as trademark
06 August 2018
Delhi High Court has denied interim injunction against use of trade name MERCYKIND which was alleged to be infringing the mark MANKIND and also its series of marks with suffix/prefix KIND. The court in this regard noted that plaintiff had taken different stand before the Registrar,