Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
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 
TaxTMI 
of 4819 
Join Channel 
