News
Indian Union Budget 2022 proposes a scheme for taxation of virtual digital assets
01 February 2022
Presenting the Union Budget 2022, the Finance Minister of India has on 1 February 2022 proposed a new scheme to provide for taxation of virtual digital assets.
Words ‘Renaissance’ and ‘Sai Renaissance’ are phonetically as well as visually similar – Confusion to be presumed in infringement action when marks and goods/services identical
23 January 2022
The 3-Judge Bench of the Supreme Court of India has set aside the High Court decision which in turn had set aside the Trial Court decision holding that the ‘Renaissance’ mark of the plaintiff would be eligible for protection under Section 29(2)(c) read with Section 29(3) of the Trade Marks Act, 1999 against use of the mark ‘Sai Renaissance’ by the defendant, for the same hotel and hospitality services.
Faceless Assessment Scheme does not mean no personal hearing – Word ‘may in Section 144B(7)(viii) should be read as ‘must’ or ‘shall’
17 January 2022
The Delhi High Court has opined that a faceless assessment scheme does not mean no personal hearing. The Court in this regard was of the view that where an action entails civil consequences, observance of natural justice would be warranted. It held that unless the law specifically excludes the application of natural justice, it should be taken as implanted into the scheme.
Limitation for judicial or quasi-judicial proceedings – Supreme Court excludes period from 15 March 2020 till 28 February 2022
11 January 2022
Taking into consideration the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, the Supreme Court of India has directed that the period from 15 March 2020 till 28 February 2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings.
TED refund on supplies to EOU by DTA unit – DGFT to refund TED paid in cash
07 January 2022
The 3-Judge Bench of the Supreme Court of India has recently held that the responsibility of refund of Terminal Excise Duty (‘TED’), in case of supplies to an Export Oriented Unit (‘EOU’) unit by a Domestic Tariff Area (‘DTA’) unit, in reference to applicable Foreign Trade Policy (‘FTP’), would be that of the authority responsible to implement the FTP under the Foreign Trade (Development and Regulation) Act, 1992.
Biological diversity Act sought to be amended – Bill proposed in Lower House of Indian Parliament
04 January 2022
A Bill to amend the Biological Diversity Act, 2002 has been proposed in the Lower House (Lok Sabha) of the Indian Parliament.
Copyrights – Assignee to copyright cannot grant license without being a copyright society
13 December 2021
The Madras High Court has held that assignee of the copyright is not legally permitted to issue or grant license under the Copyright Act, 1957 without being a copyright society under the said Act as contemplated under its Section 33.
Invisible use of trademark as keyword is also prima facie ‘use’ under Section 29 – Google cannot absolve itself from the liability
09 December 2021
The Delhi High Court has held that invisible use of trademark to divert the traffic from proprietors’ website to the advertisers’ / infringers’ website shall prima facie amount to ‘use’ of the mark under Section 29 of the Trademarks Act, 1999, which includes Section 29(6) and 29(8) related to advertising.
Guidelines under Section 194O, 194Q and 206C of Income-Tax Act, 1961
06 December 2021
The Central Board of Direct Taxes (CBDT) has issued a new set of guidelines on 25 November 2021 with respect to the provisions relating to newly inserted Sections on Tax Deduction at Source (TDS) and Tax Collected at Source (TCS).
Copyrights – Commonality of arrangement of known elements must be demonstrated for infringement
26 November 2021
The Bombay High Court has reiterated that if a copyright is claimed in the arrangement or assembly, it must be shown that that the arrangement has been substantially copied. According to the Court, it will not be helpful to say that known elements have been put together in some form, and that those elements also feature in the other work.