Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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