Search Results for "Business Efficacy Test"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "Business Efficacy Test"

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Supreme Court

Supreme Court Allows State Appeal in Electricity Duty Exemption Case: Promissory Estoppel Not Applicable Due to Lack of Clear Representation and Public Interest. The court held that the Industrial Policy 2012 did not create an enforceable right to retrospective exemption, and the notification under Section 9 of the Bihar Electricity Duty Act, 1948 was validly made prospective.

1 Dec 2020

The Supreme Court allowed the appeal filed by the State of Jharkhand against the judgment of the Jharkhand High Court, which had directed the State to...

High Court

Bombay High Court Grants Injunction Against Eris Lifesciences in Trademark Infringement Case. Phonetic Similarity Between 'NEBISTAR' and 'NEBISTOL' Leads to Restraint Order Under Trade Marks Act, 1999.

23 Dec 2015

The Plaintiff, Lupin Limited, filed a suit alleging that the Defendants, Eris Lifesciences Pvt. Ltd. and others, were infringing its registered tradem...

High Court

Bombay High Court Grants Injunction Against Trade Mark Infringement and Passing Off in Pharmaceutical Product 'ONCO BCG' - Defendant's Mark 'BCG ONCO' Held Deceptively Similar Despite Common Descriptive Element 'BCG'.

14 Jun 2011

The plaintiff, Serum Institute of India Limited, a pharmaceutical company, filed a suit for trade mark infringement and passing off against Green Sign...

Supreme Court

Supreme Court Upholds Tax Liability on Liaison Office Activities in India Under Income Tax Act, 1961 and DTAA. Income from printing and dispatching cheques in India through liaison offices constitutes business connection and permanent establishment, making profits attributable to such activities taxable in India.

24 Apr 2020

The respondent, U.A.E. Exchange Centre, a company incorporated in the United Arab Emirates, provided remittance services for transferring amounts from...

High Court

Bombay High Court examines maintainability and delay condonation in appeals filed by State under Bombay Sales Tax Act, 1959. The dispute pertained to taxation of kerosene used as feedstock and returned stream after extraction of N-Paraffin under an agreement between Reliance Industries Limited and Bharat Petroleum Corporation Limited.

22 Mar 2018

The matter involved a batch of petitions challenging orders of the Maharashtra Sales Tax Tribunal under the Bombay Sales Tax Act, 1959. Reliance Indus...

Supreme Court

Supreme Court Allows CENVAT Credit on Mobile Towers and Prefabricated Buildings for Mobile Service Providers — Interprets 'Capital Goods' and 'Inputs' Under CENVAT Credit Rules, 2004. Mobile towers and PFBs are essential for providing telecom services and qualify as capital goods or inputs under the CENVAT Credit Rules, 2004.

22 Nov 2024

The Supreme Court of India adjudicated a batch of appeals concerning the eligibility of mobile service providers (MSPs) to claim CENVAT credit on exci...

High Court

Bombay High Court Dismisses Appeals by USV Pvt Ltd in Disparagement Cases, Upholds Injunction Against Comparative Advertising. The court held that disparaging a rival's product by implying it contains harmful ingredients without scientific basis constitutes unfair trade practice under Section 2(1)(r) of the Consumer Protection Act, 1986.

13 Jul 2022

The case involves two appeals filed by USV Private Limited (USVPL) against a common order dated 16th June 2022 passed by a Single Judge of the Bombay ...

Supreme Court

Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

11 Sep 2020

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

High Court

WRIT PETITION NO.2031 OF 2018

9 Jun 2021

This writ petition under Article 226 of the Constitution of India was filed before the High Court of Judicature at Bombay challenging the constitution...

High Court

Bombay High Court Quashes Process Against Accused in Section 138 NI Act Case — Cheque Not Drawn on Accused's Account. Applicant cannot be held vicariously liable under Section 138 of Negotiable Instruments Act, 1881 as the cheque was drawn on the account of a proprietorship firm, not on the personal account of the accused.

12 Feb 2016

The applicant, Dr. (Mrs) Rajul Ketan Raj, was accused no.1 in three complaints filed by Reliance Capital Ltd. under Section 138 of the Negotiable Inst...

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