Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)74ITD235(Delhi)
..... property exceeding prescribed limits (which in the present case was rs. 10 lakhs) shall be effected without complying with the requirements of chapter xx-c of it act. in case shri b. n. soi would have any share in the title of the property, which is claimed at 12 per ..... income at source by an overriding title. she also submitted that the assessee is not entitled to deduction under s.48 of the act and the facts of all the cases relied upon by the learned counsel in this regard are clearly distinguishable on facts. the ..... no. 1623 of 1959, declared the said gift deed 14th may, 1957, executed by smt. lachmi devi in favour of her sons, shri jag mohan soi and brij mohan soi to be void ..... shri jag mohan soi and shri brij mohan soi vide gift deed dt. 14th may, 1957. smt. lachmi devi subsequently filed suit for rectification of the deed of gift executed on 14th may, 1957. the hon'ble high court of calcutta vide order dt.20th december, 1961, in suit .....
Tag this Judgment!Court : Delhi
Reported in : 1999VIAD(Delhi)340; AIR2000Delhi377; 82(1999)DLT137
..... in burlington home shopping pvt. ltd. v. rajnish chibber and another; 61 (1996) dlt 6. in this case the court granted injunction where infringement of confidentiality and copyright was involved. 48. he also submitted warner brothers pictures inc. v. nelson; (1936) 3 aii.e.r. 160. in this case also the injunction was ..... discharged. 55. reliance has been placed on a celebrated book of 'law and practice of international commercial arbitration' by `alan redfe and `martin hunter'. in a chapter with the title `court intervention during the proceedings'. the author stated as under: '(a) generally arbitral tribunals have no sovereign powers equivalent to those of the state ..... be so notwithstanding an entitlement to a mandatory stay of the proceedings under section 9 of the arbitration act, 1996. 57. mr. desai has also placed reliance on section 5 even of judicial intervention' page 720, chapter ii of markanda's law relating to arbitration and conciliation; 1998 edition. it is mentioned that no .....
Tag this Judgment!Court : Delhi
Reported in : 1999VIAD(Delhi)653; 82(1999)DLT113
..... products. though, mere idea cannot be protected but when this idea is translated into a writing, drawing, plan or invention, the same can be protected under the copyright act. according to mr. rohtagi, a drawing of the disc was prepared which was a two dimensional drawing. it was reproduced into a three dimensional mould for implementing the ..... their products as those of the plaintiffs. 13. in lincoln industries limited v. wham-o manufacturing company and others, 3 ipr 115, the facts were that in 1957 wham-o developed a plastic flying disc with a smooth upper surface which was called 'frisbee'. registration of frisbee in relation to such flying discs was obtained in ..... was mainly concerned with the frisbee with circular ribs or rings on its surface and the question whether wham-o had a copyright in the drawings, sculptors and engravings of the said frisbee. originally in 1957 wham-o had developed a flying disc with a smooth upper surface, called frisbee, and obtained 'frisbee' trade mark for .....
Tag this Judgment!Court : Delhi
Reported in : 1999VIAD(Delhi)687; 82(1999)DLT398
..... the plaintiff had filled a complaint before the chief metropolitan magistrate, delhi under sections 78 and 79 of the trade and merchandise marks act, 1958 and sections 63 and 64 of the indian copyright act, 1957. this complaint was however filed against unknown persons but seizures were effected at the defendants premises. it cannot be appreciated why the ..... it is further averred in the plaint that a criminal complaint under sections 78 and 79 of the trade & merchandise marks act, 1958 as well as under sections 63 and 64 of the indian copyright act, 1957 was filed against unknown persons and that the plaintiff effected seizure at the defendants premises of large quantity of spurious rice duly ..... of the supreme court in state of u.p. vs . ram nath, : 1972crilj52 wherein it was held that for the proposes of chapter 10 of the trade and merchandise marks act, a trade mark includes registered as well as unregistered trade mark and that on offence under sections 78 and 79 relates to both registered .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)72ITD97(Delhi)
..... is made of account books, other documents or assets under section 132a, the assessing officer should proceed to to assess the undisclosed income in accordance with the provisions of this chapter.the word 'undisclosed income' is defined under section 158b(b) which is an inclusive definition and it includes any money, bullion, jewellery or other valuable article or thing ..... good of all.16. the learned advocate on behalf of the assessee also cited the decision of the hon'ble supreme court in pannalal binjraj v. union of india [1957] 31 itr 565, which is also a case of transfer of assessment by the commissioner from the charge of one i.t.o. to the other. while disposing of ..... assessments more quickly than the ordinary assessments, there would not have been any necessity to insert any chapter xiv-b at all. further, under chapter xiv-b it is enough if the assessee pays 60% of the tax under section 113 of the act and he is not liable to any penalty, interest, prosecution etc. it is made very clear .....
Tag this Judgment!Court : Delhi
Reported in : 2000IVAD(Delhi)342; 86(2000)DLT246
..... is also required to obtain a license for its manufacturing activities from the municipal authorities undue the delhi municipal act, 1957. it is subject to extensive environment regulation under the water (prevention and control of pollution) act, 1974 and as the factory is situated in an air pollution control area, it is also subject o ..... 1978 2 all er 670 is useful in this context. that case related to section 5 of the constitution of trinidad and tobago 1962, in the chapter pertaining to human rights and fundamental freedoms, wherein section 6 provides for an application to the high court for redress. the question was, whether the ..... of privates law. in support of these submissions mr. desai relied upon the cases of smt. vidya verma vs . shiv naraian verma : 1956crilj283 ; sohan lal vs . uoi & ors., : [1957]1scr738 ; thomas & ors. vs . industrial tribunal and ors., : (1960)iillj523ker ; praga tools corporation v. c. v. emanual & ors : (1969)iillj479sc ; shri anadi mukha satguru v. .....
Tag this Judgment!Court : Delhi
Reported in : 2001IVAD(Delhi)849; 91(2001)DLT461; 2001(2)RAJ446
..... suit should not be entertained and tried in delhi or any other court in india. he argued that section 62(2) of the copyright act, 1957 (hereinafter referred to as 'the act') did not permit the dispute to be adjudicated in delhi especially since the plaintiffs have no business activity in this city. the territorial jurisdiction ..... of the defendants' invoices would clarify that they had commercial operations in india. since the prayers were predicated on both the trade and merchandise marks act as also the copyright act, if this court could exercise jurisdiction under either of them, the entire relief could be adjudicated upon by this court. he has relied on ..... ) plr 14. '62. jurisdiction of court over matters arising under this chapter:- (1) every suit or other civil proceeding arising under this chapter in respect of the infringement of copyright in any work or the infringement of any other right conferred by this act shall be instituted in the district court having jurisdiction. (2) for the .....
Tag this Judgment!Court : Delhi
Reported in : 93(2001)DLT56; 2002(64)DRJ211
..... in vikas sales' case (supra), the apex court considered the entries relating to goods in tamil nadu act and the karnataka sales tax act, 1957 (in short, the karnataka act) definition of goods reads as follows in the karnataka act:'goods' means all kinds of movable property (other than newspapers, actionable claims stocks and shares and securities ..... ). see animals ferae naturae...'this definition also shows that the expression signifies 'things and rights considered as having a money value'. even incorporeal rights like trade marks, copyrights, patents and rights in personam capable of transfer or transmission, such as debts, are also included in its ambit. the meaning given to 'general property' and ..... unless there is something to the contrary in the enactment.'6. the depb is a part of export and import policy for the relevant period. chapter 7 of the policy is relevant. same dealt with the duty exemption scheme. it is the stand of the petitioner that licenses have been separately dealt .....
Tag this Judgment!Court : Delhi
Reported in : 2002CriLJ823; 94(2001)DLT107
..... release on bail, in the case fir no. 225/2001, p.s. geeta colony; delhi under section 63 of the copyright act, section 78/79 of the trade and merchandise marks act, section 27 of the drugs and cosmetics act (for short 'dac act') and sections 420/468/571 of the ipc.2. i have heard learned counsel for the parties and have been taken ..... term of life with fine which shall not be less than rupees ten thousand. it reads as under:-'27. penalty for manufacture, sale, etc., of drugs in contravention of this chapter.- whoever, himself or by any other person on his behalf, manufacturers for sale or for distribution, or sells, or stocks or exhibits or offers for sale or distributes. (a) ..... substance; or if it purports to be the product of a manufacturer of whom it is not truly a product. section 17b of the dac act reads as under:-'17b. spurious drugs.- for the purposes of this chapter, a drug shall be deemed to be spurious.- (a) if it is manufactured under a name which belongs to another drug; or (b) .....
Tag this Judgment!Court : Delhi
Reported in : 94(2001)DLT796
..... also from its afore-mentioned zonal office in delhi. this hon'ble court has the jurisdiction to try and entertain the suit under section 62 of the indian copyright act, 1957. defendants have also field a trade mark registration application under trade mark application no. 818823 dated 11.9.1998 (as per the documents placed by them ..... forum. in p.m. diesel's case (supra) the plaintiff claimed the jurisdiction of this court on three counts. firstly, in view of section 62 of the copyright act, 1957. secondly, in view of the fact that the defendants had sought registration of trade mark for sale at delhi as well and, thereforee, the plaintiff was entitled ..... jurisdiction, it may be noticed that the plaintiff has claimed that delhi high court has jurisdiction on three counts. firstly, in view of section 62 of the copyright act, 1957. secondly, in view of the fact that the defendants had sought registration of trade mark for sale at delhi as well and, thereforee, the plaintiffs entitled to .....
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