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Bombay High Court Dismisses Tilaknagar's Injunction Claim in Trademark Passing Off Dispute Over MANSION HOUSE and SAVOY CLUB. Court Holds That 1987 Agreements Ceding Trademarks Were Conditional and Revocable, and Tilaknagar Failed to Establish Exclusive Ownership.

The judgment arises from a commercial IPR suit involving a counterclaim by Tilaknagar Industries Ltd. (Tilaknagar) against Herman Jansen Beverages Ned...

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Supreme Court Allows Appeal in Res Judicata Case — High Court Erred in Dismissing Second Appeal Without Considering Substantial Question of Law. The suit for declaration of title and possession was not barred by res judicata as the earlier suit did not adjudicate the rights of co-defendants.

The plaintiff-appellant, Har Narayan Tewari, filed Title Suit No.9/89 for declaration of title and possession over 0.30 acres of land (0.12 acres of P...

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Bombay High Court Allows Petition Against Railway Eviction Notice for Non-Compliance with Statutory Requirements. Notice under Section 4 of the Railway Land (Unauthorised Occupation) Act, 1966 must specify the period of occupation and be served on the person in occupation.

The petitioners, Bhupendra Villa Premises Co-operative Society Limited, M/s. Ramesh Builders, and Rajen Harshadlal Sanghvi, filed a writ petition unde...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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Bombay High Court Allows Quashing of Attempt to Murder Case on Compromise. Section 482 CrPC Invoked to Quash FIR Under Section 307 IPC as Complainant Settled Dispute and Injuries Were Simple.

The applicant, Sayyed Tareque Ali, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) seeking quashing of R...

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Bombay High Court Allows Writ Petition Challenging Cancellation of Mutation Entry for Land Purchased from Public Trust. Mutation entry No.8930 restored as Assistant Collector lacked jurisdiction to cancel it without notice and without challenging the sale deed.

The petitioners, Digambar Hiraman Saraf and others, filed a writ petition in the Bombay High Court at Aurangabad challenging an order dated 24.12.1990...

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Supreme Court Remands Income Tax Reference to High Court for Improper Conditional Disposal. High Court Erred by Basing Answers on Pending Appeals Instead of Determining Issues of Capital Gains and Dividend on Facts.

The appeal arose from a reference under the Income-tax Act, 1922. The assessee, a shareholder of a company, had received distributions out of land acq...

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Supreme Court Allows Assessee in Income Tax Case — Receipt for Construction of Cinema House Not Advance Rent. Lease Lacked Stipulation for Adjustment of Payment Toward Rent; Premium Prima Facie Capital Not Taxable Under Income Tax Act.

The case involves an assessee who, on July 19, 1945, took a lease of certain premises in Calcutta on monthly rent. He made alterations to convert the ...