Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
International exhaustion of rights and refurbishment of end-of-life HDDs are examined: the noscitur a sociis principle informs reading of "changed" with "impaired." Reverse passing off is not a cause of action under the Trade Marks Act. Passing off requires goodwill, misrepresentation and probable damage; on the material before the court no prima facie misrepresentation or misappropriation of goodwill was shown. Statutory infringement requires use of the registered mark in the course of trade; removal of the proprietor's marks before resale means no use and thus no prima facie infringement. Consequently, interlocutory reliefs were rejected on these grounds.
International exhaustion of rights and refurbishment of end-of-life HDDs are examined: the noscitur a sociis principle informs reading of "changed" with "impaired." Reverse passing off is not a cause of action under the Trade Marks Act. Passing off requires goodwill, misrepresentation and probable damage; on the material before the court no prima facie misrepresentation or misappropriation of goodwill was shown. Statutory infringement requires use of the registered mark in the course of trade; removal of the proprietor's marks before resale means no use and thus no prima facie infringement. Consequently, interlocutory reliefs were rejected on these grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
