Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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.
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