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M/S. Hindustan Pencils Pvt. Ltd. Vs. Anand Kumar Bajaj and Ors.

Court : Delhi

..... by an order dated 01.06.2011 in i.a.no.9506/2011 (u/o xxxix r1& 2 cpc), the defendants, their directors, partners, proprietors, agents and representatives and all others acting on their behalf were restrained from manufacturing, selling, offering for sale and marketing the erasers and using the trademark namraaj or any other mark which was deceptively similar to the plaintiff s registered trademark ..... the plaintiff earlier a public limited company incorporated under the indian companies act has been converted into a private limited company. ..... section 28 of the act confers exclusive rights in favour of the plaintiff ..... the registration granted in favour of the plaintiff under section 31 of the trademarks act is a prima facie evidence and it has become conclusive under section 32 of the said act. ..... of the copyright under no.25427/79 in respect of carton and label containing the colour scheme, get up and layout of packaging of nataraj with the device of nataraj along with the various other registrations under the copyright act, 1857. ..... the plaintiff s products, deliberately and dishonestly, the defendants have infringed the registered trademark / copyright of the plaintiff and are guilty of such infringement under section 29 of the act. ..... proved the copies of the relevant copyright certificate collectively exhibited as ex.pw-1/5 to show that the plaintiff is the registered proprietor under no.25427/79 in respect of carton and label along with various other registrations under the copyright act. .....

M/S. Hindustan Pencils Pvt. Ltd. Vs. Anand Kumar Bajaj and Ors.

Court : Delhi

..... by an order dated 01.06.2011 in i.a.no.9506/2011 (u/o xxxix r1& 2 cpc), the defendants, their directors, partners, proprietors, agents and representatives and all others acting on their behalf were restrained from manufacturing, selling, offering for sale and marketing the erasers and using the trademark namraaj or any other mark which was deceptively similar to the plaintiff s registered trademark ..... the plaintiff earlier a public limited company incorporated under the indian companies act has been converted into a private limited company. ..... section 28 of the act confers exclusive rights in favour of the plaintiff ..... the registration granted in favour of the plaintiff under section 31 of the trademarks act is a prima facie evidence and it has become conclusive under section 32 of the said act. ..... of the copyright under no.25427/79 in respect of carton and label containing the colour scheme, get up and layout of packaging of nataraj with the device of nataraj along with the various other registrations under the copyright act, 1857. ..... the plaintiff s products, deliberately and dishonestly, the defendants have infringed the registered trademark / copyright of the plaintiff and are guilty of such infringement under section 29 of the act. ..... proved the copies of the relevant copyright certificate collectively exhibited as ex.pw-1/5 to show that the plaintiff is the registered proprietor under no.25427/79 in respect of carton and label along with various other registrations under the copyright act. .....

Collector of Central Excise Vs. thermax (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)(70)ELT247TriDel

..... did not arise (para 1.13); (7) assessee had not declared and disclosed the facts relating to the various charges, and thus it is a case of suppression, and that the provisions of section 11a of the act were correctly invokable (para 1.15); (8) deduction of 20.4% of the erection and commissioning charges was allowable (para 1.15); (10) the assessee have contravened the provisions of rule 173c(1) read with section 4, and rules 5 ..... 207 (gujarat), wherein it has been held in paras 23, 24, 25 and 26 that price lists approved can be re-opened under section 11a of the act in case of short levy, non-levy or erroneous refund, and that it was neither necessary nor practical to have the price lists approval set aside in appeal or revision first ..... the assessee had filed memorandum of cross objections under section 35b of the central excises and salt act, 1944 (hereinafter referred to as the 'act'), praying as under:- (1) the order holding erection/installation/commissioning charges relating to the activities at site excludible from the assessable value, be upheld as correct; and (2) the ..... applicable, and the value was required to be determined under section 4 of the act after following the procedure as applicable for contract price in respect of the goods ..... wilful misstatement or suppression that the extended period under section 11a or rule 10 could be invoked but contravention of any of the provisions of the act or rules with intent to evade payment of duty.jaishree engineering company pvt. .....

Exotic Fashions Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(152)ELT173TriDel

..... importer had not indulged in any activity which provoked invocation of extended period of limitation; that he, however, has held the goods to be liable to confiscation under section 111(o) of the customs act.3.1 the learned counsel submitted that the duty amount has been worked on the entire quantity of mrs imported whereas it should have been worked only in respect of the quantity alleged to have been ..... the maximum limit of 5 times of the duty involved as provided under section 112 of the customs act.3.2 he, further, submitted that the provisions of section 111(o) of the act are not applicable; that the commissioner has held that the goods are not liable to confiscation under section 111(d) of the customs act as the goods cannot be considered to be prohibited one since there existed a licence to import the ..... have been imported but for the endorsement made by the licensing authority on the face of the licence; that there is a direct nexus in the acts of commission of the appellants and availment of the benefit of exemption notification; that their acts of commission/omission has rendered the goods liable for confiscation and accordingly penalty under section 111(o) of the customs ..... appellants have not made the imported goods liable to confiscation under section 111(o); that acts or omission contemplated in section 112 of the customs act are those which have a direct nexus with the availment of the benefit of exemption notification; that no penalty can be imposed in respect of the .....

Straw Products Ltd. and Another Vs. Union of India and Others

Court : Delhi

Reported in : 1987(30)ELT275(Del)

..... the petitioners contend that the said wholesalers are not related persons, within the meaning of that expression as postulated by section 4(4)(c) of the act and, furthermore, in order to determine the value of the goods on which excise duty is leviable, no expenses or charges relating to post manufacturing activity can be included ..... with regard to the question of related persons it has further been alleged that the wholesalers 'were acting just like distributors and they were interested in the business of the petitioners and were related persons.' ..... in order to appreciate this finding, reference may be made to section 4 of the act, as inserted with effect from 1st october, 1975. ..... the outset we may observe that neither of the three authorities have found as a fact that the wholesalers were acting as distributors of the petitioner-company. ..... (1) where under this act, the duty of excise is chargeable on any excisable goods with reference to value, such value shall, subject to the other provisions of this section, be deemed to be - (a) the normal price thereof, that is to say, the price at which ..... main question which arises for consideration in this writ petition concerns the interpretation of section 4 of the central excises and salt act, 1944 (hereinafter referred to as 'the act'). 2. ..... the absence of such a finding of fact it is not open to the respondents to contend that the said wholesalers were acting as distributors. ..... of the first schedule of the central excises and salt act, 1944. .....

Mrs. Prem Shamsher Singh Vs. Commissioner of Wealth-tax

Court : Delhi

Reported in : (1994)121CTR(Del)517; 55(1994)DLT441; 1994(30)DRJ742; [1994]210ITR233(Delhi)

..... , the enhanced compensation had to be redeposited and, thereforee, the companies should be deemed to hold the amount of enhanced compensation in trust for the rightful claimant; (iii) neither the provisions of the wealth-tax act nor the rules made there under provided for any discretion for amending the balance-sheet of a company for the purpose of determining the value of unquoted shares; and (iv) the companies had arrived at an agreement ..... (i) the following amounts shown as assets in the balance-sheet shall not be treated as assets, namely :- (a) any amount paid as advance tax under section 18a of the indian income-tax act, 1922 (11 of 1922), or under section 210 of the income-tax act, 1961 (43 of 1961) : (b) any amount shown in the balance-sheet including the debit balance of the profit and loss account or the profit and loss appropriation account which does not ..... it is practically impossible either for the legislature or for the rule-making authority under section 46 of the act to visualise each and every circumstance/factor which may be relevant, even remotely, to bring out a tailor formula to suit each and every situation to determine the correct market value ..... effect from october 6, 1967, which now stands omitted by the wealth-tax (second amendment) rules, 1989, with effect from april 1, 1989, but materially corresponds to rule 11 incorporated in schedule iii to the act inserted by the direct tax laws (amendment) act, 1989, with effect from the date rule 1d was omitted : '1d. .....

institute of Chartered Accountants of India Vs. B. L. Khanna

Court : Delhi

Reported in : [2001]113TAXMAN170(Delhi)

..... it was observed by the apex court in the context of an advocates' professional misconduct that an act which is done otherwise than with utmost good faith is unprofessional-pandurang dattatreya khandekar v. ..... pasayat, c.j this is a reference under section 21(5) of the chartered accountants act, 1949 income tax act by the institute of chartered accountants of india (hereinafter referred to as `the institute') ..... professional misconduct defined-for the purpose of this act, the expressions 'professional misconduct' shall be deemed to include any act or omission specified in any of the schedules, but nothing in this section shall be construed to limit or abridge in any way the power conferred or duty cast on the council under sub-section (1) of section 21 to inquire into the conduct of ..... the intendment and object of the act is to maintain the standard of the profession at a high level.7 ..... sections 21, 22 of the act, and clauses (6) and (7) of part 1 of second schedule to the act read as follows :'21. ..... misconduct implies failure to act honestly and reasonably either according to the ordinary and natural standard or according to the standard of a particular ..... test, according to us, is whether in addition to the failure to do the duty, there was failure to act honestly and reasonably. ..... committee concluded that the respondent was guilty of professional misconduct within the meaning of section 21, read with section 22 of the act and clauses (6) and (7) of part-i of second schedule to the act. .....

Morgan Securities and Credits Pvt. Ltd. New Delhi and Another Vs. Addl ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... the tribunal has held rule 8d of the income- tax rules to be prospective in nature and the assessee's challenge of cit (a)'s action in increasing the amount of disallowance u/s 14a of the act without pointing out any valid basis for such further disallowance was upheld. ..... ' (supra) a wide meaning must be given to the expression 'owner' in section 32 of the it act and where the assessee is in possession of the building on even part payment of price, as per 'mysore minerals ltd. ..... it was also directed that if felt necessary, the ao would issue summons u/s 131 of the it act so as to facilitate calling for of information from m/s hotline cpt ltd. ..... the assessing officer made a disallowance of ` 2,37,22,905/- u/s 14a of the act as against deduction of interest expenditure of ` 11,42,17,593/- claimed by the assessee. ..... further details were called for u/s 133 (6) of the act from the concerned parties. ..... ' (supra) even if the building does not stand registered in the name of the assessee, the assessee is the owner thereof for the purposes of section 32 of the act and is entitled to depreciation thereon. 16. ..... to work out the amount disallowable u/s 14a of the act as it has been done by my predecessor in a.y. ..... for assessment years 2005-06 and 2007-08, the said orders of the tribunal be followed and the cit (a) be held not justified in restoring the matter to the assessing officer to consider disallowance in terms of section 14a of the act or rule 8d of the rules. 11. .....

M/S. Hindustan Pencils Pvt. Ltd. Vs. Anand Kumar Bajaj and ors.

Court : Delhi

..... by an order dated 01.06.2011 in i.a.no.9506/2011 (u/o xxxix r1& 2 cpc), the defendants, their directors, partners, proprietors, agents and representatives and all others acting on their behalf were restrained from manufacturing, selling, offering for sale and marketing the erasers and using the trademark namraaj or any other mark which was deceptively similar to the plaintiff s registered trademark ..... the plaintiff earlier a public limited company incorporated under the indian companies act has been converted into a private limited company. ..... section 28 of the act confers exclusive rights in favour of the plaintiff ..... the registration granted in favour of the plaintiff under section 31 of the trademarks act is a prima facie evidence and it has become conclusive under section 32 of the said act. ..... of the copyright under no.25427/79 in respect of carton and label containing the colour scheme, get up and layout of packaging of nataraj with the device of nataraj along with the various other registrations under the copyright act, 1857. ..... the plaintiff s products, deliberately and dishonestly, the defendants have infringed the registered trademark / copyright of the plaintiff and are guilty of such infringement under section 29 of the act. ..... proved the copies of the relevant copyright certificate collectively exhibited as ex.pw-1/5 to show that the plaintiff is the registered proprietor under no.25427/79 in respect of carton and label along with various other registrations under the copyright act. .....

income-tax Officer Vs. Surjan Singh

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1983)3ITD438(Delhi)

..... it means: (52) 'rural areas' means the areas of delhi which immediately before the establishment of the corporation are situated within the local limits of the district board of delhi established under the punjab district boards act, 1883 (punjab act xx of 1883), but shall not include such portion thereof as may, by virtue of a notification under section 507, ceases to be included in the rural areas as herein defined; there is also definition of 'urban areas' as per clause (61) which ..... at this stage it may be mentioned that earlier the district board was the local body established under the punjab district board act, which was applicable to the estate of delhi, which was treated as part 'c state until the constitutional amendment abolishing the different types of states.delhi became union territory and, therefore, it became necessary to delete the ..... the task of collecting property tax is also entrusted to the municipal corporation as per provisions of section 144 of the act.corporation has also the power to collect the general tax on lands and buildings within the rural areas. ..... appeal under consideration, apart from supporting the arguments already advanced, contended that the subject of local self-government is covered by list 2 of the seventh schedule of the constitution of india and the delhi panchayat raj act as well as the delhi land reforms act are special acts which must give way to the general acts, namely, the municipal corporation act or the provisions of the income-tax .....