Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Company-name rectification under Section 16(1)(b) turns on whether the impugned name is identical with or too nearly resembles a registered trade mark, without requiring proof of likely deception or confusion. Competing names must be compared holistically, including phonetic and structural similarity, rather than by separating individual components. Applying that approach, "TOPLAD" was found too nearly to resemble "TOPLAND"; omitting "N" did not create sufficient visual or phonetic distinction for an Indian consumer of average intelligence. The rejection of rectification was set aside, and adoption of a non-resembling company name was required.
Company-name rectification under Section 16(1)(b) turns on whether the impugned name is identical with or too nearly resembles a registered trade mark, without requiring proof of likely deception or confusion. Competing names must be compared holistically, including phonetic and structural similarity, rather than by separating individual components. Applying that approach, "TOPLAD" was found too nearly to resemble "TOPLAND"; omitting "N" did not create sufficient visual or phonetic distinction for an Indian consumer of average intelligence. The rejection of rectification was set aside, and adoption of a non-resembling company name was required.
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TaxTMI 
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