Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
