Court : Mumbai Goa
..... the copy right in the design. 25. it has come in the evidence of raghunathan (pw-1) that he has always headed the finance and accounts section of the company and it is the marketing section which is concerned with the making of the designs and advertisement of various brands belonging to the company. he states that the designing labels, ..... one year from the date of registration to the controller on the grounds specified under sub-clauses (i) and (ii) of clause (a) of section 51-a(1). under section 19 of the 2000 act the power of cancellation of the registration lies wholly with the controller. on the other hand, an application for cancellation of a design could be ..... the registration and on receipt of the same, have started marketing of their 'sonata brandy' in bottles of a different shape. in my considered view, the defendant has acted bonafidely in the matter. even so far as quantum of damages claimed is concerned, pw-1 has produced a letter dated 24.08.2004 showing the statement of sales .....
Tag this Judgment!Court : Mumbai
..... , etc. outside india. there is no reference in clauses (a) or (b) of sub-section (1) of the assessee himself being engaged in the business of exporter of goods or services or incurring the expenditure in connection with such business. sub-section (1a), which is introduced by finance act, 1978, with effect from 1-4-1978, however, introduces a further condition for claiming deduction ..... resident in india, has incurred after the 29th day of february, 1968, whether directly or in association with any other person, any expenditure (not being in the nature of capital expenditure or personal expenses of the assessee) referred to in clause (b), he shall, subject to the provisions of this section, be allowed a deduction of a sum equal to one and .....
Tag this Judgment!Court : Mumbai
..... instrumentalities, in order to prevent arbitrariness and favoritism. this, of course, does not mean that the state is not free to protect its interest as guardian of its finances. there could be no infringement of article 14 of the constitution of india if the government or its instrumentalities tried to get the best person or the best price. ..... feel the need to reject the petitioners' bid in writing. this is not how an instrumentality of the state is expected to behave and this is certainly not acting in a fair and transparent manner. what is also disturbing is that the original record produced for our perusal has the minutes of the meeting held on 12th february ..... respondent no.1 s letter dated 22nd june, 2016. to conclude, ms srivastav submitted that there are no irregularities in the tender process and respondent no.1 has acted in a transparent, fair and honest manner not only in the process but also in awarding the contract to respondent no.3. she therefore submitted that there is no .....
Tag this Judgment!Court : Mumbai Nagpur
..... the most, the transfer in question would attract such item, and being an interdepartmental transfer, would not attract the provision of sub-section (1) of section 42 of the said act so as to require the notice of change to be given to the employees. he has relied upon the decision of the ..... of employees in the polyester department and increase in the strength of employees in the spurn yarn department in violation of sub-section (1) of section 42 of the bombay industrial relations act, whereas the industrial court holds that the illegal change attracts items 1, 2, 7 and 9 of schedule ii. the ..... and (iii) spurn yarn department, manufacturing synthetic yarn. apart from these three production departments, there were other supporting departments, such as utility department, administrative department, finance department, etc. the function of the utility department is to provide water, humidification, repairs and maintenance of refrigeration and air conditioning, etc. to the aforesaid three .....
Tag this Judgment!Court : Mumbai
..... was not covered by the said order and/or article 270 at the relevant time. section 116 of the finance act, 2005, replaced the schedule to the ade act with a new schedule that does not describe pan masala in the column. accordingly, pursuant to the finance act, 2005, additional duty of excise paid on p;an masala is by way of ..... longer described in column(3) of the first schedule to the ade act, it did not fall within the definition of schedule entry a-45 in the mvat act. moreover, from 1st april, 2005, pan masala was subject to additional duty of excise under section 85 of the finance act, 2005, as set out above. the impugned notification inserted an explanation ..... a surcharge under section 85. notably, article 270 clarifies that it does not apply to any surcharge covered by article 271 of the constitution. (m) the reliance .....
Tag this Judgment!Court : Mumbai
..... information to the internal committee or the local committee, as the case may be, as it may require having regard to the complaint made under sub-section (1) of section 9; (g) provide assistance to the woman if she so chooses to file a complaint in relation to the offence under the indian penal code ..... are germane for the purpose of deciding this writ petition can be briefly stated as under : 5. on 21st july, 2008 the petitioner joined ifci (industrial finance corporation of india) which is now known as ifci ltd.. respondent no.2 was also working in the said company as general manager and was immediate superior ..... workplace, the penal consequences of sexual harassment; and the order constituting, the internal committee under sub-section (1) of section 4; (c) organize workshops and awareness programmes at regular intervals for sensitizing the employees with the provisions of the act and orientation programmes for the members of the internal committee in the manner as may be prescribed; .....
Tag this Judgment!Court : Mumbai
..... for the purpose of answering question nos.(i) to (iv), in our view, it would be necessary to consider the relevant provisions of section 52 of the tp act; section 18 (ee) of registration act, 1908, along with rules 1, 2, 2a and 11 of order xxxix and rule 98 and 100 of order xxi of code of ..... inquiry and court shall dismiss his application. 64. in our considered view, two things must be emphasized to underline the difference and distinction between lis pendens, section 52 of tp act and order xxxix cpc dealing with temporary injunction, which, with great respect, has escaped the attention of the learned single judge deciding kachhi properties (supra) ..... against them. alienees would not even be able to raise an obstruction in execution proceedings. thus, the learned single judge held that protection afforded by section 52 of tp act is sufficient and there is no need of granting temporary injunction on the specious plea of avoiding multiplicity of proceedings. 19. the learned single judge then .....
Tag this Judgment!Court : Mumbai
..... on advertisement, publicity and sales promotion at the cost of the exchequer, the finance act has inserted new sub-section (3a) in section 37 of the act for disallowance of a part of such expenditure in the computation of taxable profits. if that is the object or purpose of the ..... explain the object of introduction of sub-section (3a) in the following words: in order to place a curb on extravagant and specially wasteful expenditure ..... below. 9. the object and purpose of the limit provided in sub-section (3a) are to restrict wasteful expenditure on advertisement, publicity and sales promotion at the cost of the exchequer. explanatory notes to the provisions relating to direct taxes in the finance act, 1978, to be found in circular no.240 dated 17 may 1978, .....
Tag this Judgment!Court : Mumbai
..... this situation approached the ministry of state for labour and employment, government of india and also the ministry of finance by his representation dated 27 august 2009 and 27 march 2010 respectively. the petitioner also made application under the right to information act which revealed that between 2001 to 2005 the respondent had implemented the compassionate appointment scheme in case of 101 ..... . in the entire correspondence, the respondent did not set out any reason to hold the petitioner disentitled for compassionate appointment. probably there were no reasons and /or the respondent was acting on extraneous considerations. however, in this situation the respondent foisted on the petitioner letter dated 21 march 2005 informing that in view of the scheme for payment of exgratia lumpsum .....
Tag this Judgment!Court : Mumbai Nagpur
..... , but at the stage of appreciation of the evidence, which stage is yet to arrive. 18. about the contention that the main offence is only under section 3 of the mpid act for which the maximum punishment is of six years of imprisonment and the applicant is in jail for almost 2 years, i find that this is not the ..... to prima facie reveal the dishonest intention. a person like the applicant, who proclaims himself to be an expert in finances and investments, when gives a promise to do something which is far removed from realities of world of finances would, prima facie, know that the promise is elusive but a layman would not. this is because his expertise in ..... finances would enable him to know the turbulent upheavals witnessing sharp rise and fall in prices of shares and bullion that .....
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