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News & Briefings

The latest updates on relevant areas of law, curated by our team to be the most useful to clients as well as fellow legal practitioners.

News

Breach of promise of ‘assured returns’ when not Financial Debt

March 07 2017

A forward contract to sell product at the end of a specified period - such as a contract for sale/purchase of property will be treated as a contract for sale of specified goods.

Appeal to High Court in a Commercial dispute – Delhi HC clarifies on appealable orders

February 21 2017

A two-judge bench of the Hon’ble Delhi High Court, in HPL (I) Ltd. v. QRG Enterprises [FAO (OS) (COMM) No. 12/2017], has recently issued a ruling limiting the types of orders from which an appeal is permitted for a Commercial Dispute governed by the recently enacted Commercial Courts, Commercial Div

Filling gases in cylinders from tanker and mixing of gases is not manufacture

February 21 2017

Taking note of the CESTAT decision in the case of Ammonia Supply Company which has attained finality, and department’s Circular dated 8-10-1997, the Supreme Court of India has in the case of Vadilal Gases Ltd.

Bringing rig into India for repairs is not import for home consumption

February 21 2017

Noting that the adjudication order did not record that the rig was in operation within the territorial waters of India, or that the rig did not operate outside the territorial waters of India, Supreme Court has set aside the demand of duty on said rig, brought in India for the purpose of repairs and subsequently sent out.

BAS – Liability on expenses incurred for joint operation of centre

February 21 2017

In a dispute where the assessee was managing and maintaining various facilities at the premises of IHC and receiving amounts towards expenses incurred for operation of the centre, CESTAT Delhi has rejected the contention of liability under Business Auxiliary Services.

Can non-working of a patent in India affect an interim injunction order

February 07 2017

Plaintiff, Bayer Intellectual Property GmBH, is a company incorporated under the laws of Germany. The plaintiff is the owner of patents IN 225529 and IN 188419 that relate to drugs VARDENAFIL and VARDENAFIL HYDROCHLORIDE respectively.

Phonetically and deceptively similar Trademarks prohibited in pharmaceuticals

February 07 2017

Plaintiff, Intas Pharmaceuticals Ltd, is a registered user of trademark “GABAPIN”. “GABAPIN”, in 1997, was adopted for marketing its medicinal product containing a chemical compound known as “Gabapentine”.

Form of participation in another enterprise to be satisfied to deem two entities as AEs

January 25 2017

The assessee is engaged in the business of manufacture and sale of polished diamonds. The assessee entered into an international transaction with a Belgian Entity by name Blue Gems BVBA.

Setoff of unabsorbed depreciation – ‘year’ mentioned in s.72A not means previous year

January 25 2017

The assessee (amalgamated Company) amalgamated with a Company by name SKUPL (amalgamating Company) as per the order of the Calcutta High Court in 2004. 

Trademarks – Delhi HC grants interim injunction for use of mark ‘Aqua’ for mobile phones

January 25 2017

A Single Judge  of the High Court of Delhi on 24-12-2016  has granted interim injunction in favour of the plaintiff observing that they had established a strong prima facie case for priority showing prior use and goodwill in the mark ‘Aqua’ in relation to mobile phones.

Trademarks - Permitted user cannot institute an infringement suit

January 25 2017

A Division Bench of the Delhi High Court on 4-1-2017  has set aside the decision of the Single Judge and returned the plaint on the grounds that the Plaintiff No.

Copyright infringement – Liability of an online intermediary

January 25 2017

A Division Bench of the Delhi High Court on 23-12-2016 has reversed a decision of the Single Judge on the issue of liability of an intermediary in copyright infringement.

UK moves on with Intellectual Property (Unjustified Threats) Bill

January 25 2017

The Intellectual Property (Unjustified Threats) Bill introduced in May 2016, passed the stage of Second Reading earlier this month.

Central Excise & Customs Tariffs amended from 1-1-2017

January 17 2017

Both Central Excise Tariff Act, 1985 and Customs Tariff Act, 1975 have been amended with effect from 1-1-2017.

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