JUSTICE EASWAR PANEL

First Batch of Recommendations

 

CASE LAWS

2016-TIOL-04-SC-IT + Story

M/s GANAPATHY AND COMPANY Vs CIT: SUPREME COURT OF INDIA (Dated: January 18, 2016)

Income Tax - Sections 35(2A), 40A(2) & 256(2).

Keywords - donation - loss in Film business - service charges - sham transaction.

Whether findings recorded during the course of assessment proceedings in the previous year can be invoked to foreclose the findings in the current assessment - NO: SC

Whether when it is found that the transaction undertaken by the assessee was sham, even then an appeal lies before the Supreme Court - NO: SC

Whether the HC has acted within the jurisdiction, when it has merely emphasised on facts on which there is no dispute - YES: SC

Assessee's appeal dismissed

2016-TIOL-105-HC-MUM-CX + Story

Mercedes Benz India Pvt Ltd Vs CCE : BOMBAY HIGH COURT (Dated: January 11, 2016)

CENVAT - Common input services for manufactured and traded goods - Period involved is prior to 01.04.2011 - Application of Rule 6 of CCR, 2004 - No justification to hold that the Parliament intended to encourage trading of goods rather than manufacturing of the same - Parliamentary intent has to be gathered from the language used - If the words are plain, simple and clear, there is no scope for interpretation or applying any principle thereof - Tribunal must firstly refer to the substantive Rule and as operative prior to 1st April 2011 and then arrive at a conclusion in relation to the Explanation introduced with sub-clauses with effect from 1st April 2011 - as far as working of the denominator is concerned (and even the numerator) and to apportion the input credit, it would be appropriate to send the matter back to the Tribunal - Matter remanded: High Court [para 19, 21, 22, 24, 26]

Matter remanded

2016-TIOL-103-HC-DEL-MISC

SENGE HIMALAYAN CERAMICS Vs SHRI RAM AND COMPANY: DELHI HIGH COURT (Dated: December 7, 2015)

Trade Mark Act 1999 - Copyright Act, 1957 - Section 14.

Keywords - Infringement- Permanent injunction - Restraining passing off - Rendition of accounts.

Whether it is a case of fraud when a person files application for registration of a trademark knowing the fact that such mark has already been in use by another person - NO: HC

Whether it is immaterial that application is filed prior in time of the owner of the mark who has been already using the mark even in overseas countries - YES : HC

Whether a registered user can defeat the rights of a prior user of a trademark when such registered user has obtained registration through misrepresentation and concealment of facts - NO: HC

Application disposed of