CiteTEXT
...the brands they were holding of and prior to the same, had been supplying the brands or material / stock, even if manufactured on 31stof March within a span of few months, without payment....
SASTHAKRIPA OFFICE COMPLEX, SASTHAMANGALA, TRIVANDRUM-695010.
BY ADVS.
GOVERNMENT PLEADER
SRI.C.S.AJITH PRAKASH,SC,BEVERAGES CORP...
GOVERNMENT PLEADER SRI JUSTIN JACOB
SRI.C.S.AJITH PRAKASHSCBEVERAGES CORP
SRI.NAVEEN.T., SC, KERALA STATE BEV.CO. M. AND M.
THIS...
...) acquisition of two undertakings comprising of four factories / bottling plants operating in the states of Haryana, Himachal Pradesh, Uttarakhand and Uttar Pradesh by VBL from PepsiCo India Holding Private..., VBL and RJ Corp Ltd. (RJ Corp); and ADBL, VBL and RJ Corp.
4. In terms of Regulation 14 of the Competition Commission of India (Procedure in regard to transaction of business...Pepsi, 7UP, Mirinda etc. in certain territories in India.
6. PepsiCo India, a company incorporated in India, is a group company of PepsiCo Inc., which owns many brands in its non...
...restrain the appellant herein from holding itself out as the owner, proprietor or rights holder of MF brands/trademarks. Even proceeding on the basis that such order is confined to the territory of India...
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY O.S.A. (CAD) Nos.138 & 139 of 2024 and C.M.P.Nos.24707 & 24708 of 2024 Massey Ferguson Corp
4205, River Green Parkway, Duluth...Massey Ferguson Corp (Delaware) Inc. (MFC Delaware) and the respondent herein, which was effective from 30.07.1991. Like the 1978 TM Agreement, the 1994 TM Agreement was also in respect of the use of...
...scheme of reorganization of Amrit Corp Limited (ACL) [formerly known as M/s. Amrit Banaspati Company Limited (ABCL)]. It is further observed that since the edible oil brands were self generated and...the scheme of arrangement shows that while edible oil brands and edible oil undertaking were transfered on the merger, 'Gagan' brand was retained by Amrit Corp Ltd and this retention of brand by the...demerger arrangement should have been taxed neutral but in this case, the assessee company has claimed huge depreciation and reduce its tax liability and other expenses. M/s Amrit Corp. Limited has...
...holding out or representing that it is the owner, proprietor, rights holder of the MF brands/trademarks, including by amending MFC's website or that of AGCO, the parent company of MFC, pending...Ferguson Corp,
USA.
Rep. By its Authorised Signatory .. Respondent/defendant For Applicant : Mr.C.Aryama Sundaram, Senior Advocate, Mr.A.L.Somayaji, Senior Advocate...adjudicate applying the trinity tests of (a) prima-facie case (b) balance of convenience; and (c) irreparable hardship.
3. Massey Ferguson Corp is hereinafter referred to as...
...’, i.e Choice of a person holding an office of authority and is deceptively similar to the respondent's said mark. Hence, it is highly likely that consumers will confuse the appellant's ‘Collector's Choice...down by the Federal Court of Appeals for the 2 Circuit in 128 USPQ 411 (2d Cir. 1961) Polaroid Corp. v. Polarad Electronics Corp.While these factors were developed for...study revealed that, when five brands of the same type of product: ‘Orange Juice’, were named on the basis of a shared conceptual background (all five being named after different islands in the...
...petition pertains to the situs or location of intellectual property rights such as logos, brands, trademarks, which are capital assets, but intangible in nature. In terms of Section 9(1)(i) of the...virtue of its order dated 14.05.2008, the AAR has answered the said question by holding that the income 'accrued' to the applicant, from the transfer of its right, title and interest in and to the...under the Income Tax Act, 1961. The AAR arrived at its said ruling after holding that the said intellectual
2 property...
...uses various logos the prominent of which are the “WILLS” logo and the device of a flower-shaped star.(c) As ITC'S major brands for selling its cigarettes in India are inherited from..., in the 70's, they knew they had to face the two strong Indian Brands — Taj and Oberoi. ITC decided to position its hotel-chain as “truly Indian” and gave it the name “WELCOMGROUP” to signify the...jurisdictions. The said trademarks, devices and logos associated with the Marlboro brands have acquired worldwide reputation and are easily recognizable and well-known to the smoking public and there is no...
...& Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 3 3.55 crores.../Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 4 various.../- u/s 271AAB of the Income Tax Act, 1961. ITA No.1604, 1607 & 1610/Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd...
...& Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 3 3.55 crores.../Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 4 various.../- u/s 271AAB of the Income Tax Act, 1961. ITA No.1604, 1607 & 1610/Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd...
...& Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 3 3.55 crores.../Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 4 various.../- u/s 271AAB of the Income Tax Act, 1961. ITA No.1604, 1607 & 1610/Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd...
...& Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 3 3.55 crores.../Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 4 various.../- u/s 271AAB of the Income Tax Act, 1961. ITA No.1604, 1607 & 1610/Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd...
...& Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 3 3.55 crores.../Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 4 various.../- u/s 271AAB of the Income Tax Act, 1961. ITA No.1604, 1607 & 1610/Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd...
...& Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 3 3.55 crores.../Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd., Ambey Mining Pvt. Ltd. & M/s Calcutta Industrial Supply Crop. Page 4 various.../- u/s 271AAB of the Income Tax Act, 1961. ITA No.1604, 1607 & 1610/Kol/201 & Cos 96-98/K/2017 Assessment Year 2013-14 DCIT.CC-2(2), Kol. Vs. AKA Logistics P Ltd...
...holding Page | 5 that MMDS expenditure incurred by the Appellant, is an international transaction, thereby disregarding the findings of the Honble Delhi High Court in the cases of Maruti Suzuki India Ltd...subsidiary of Sony Corp, Japan. During the year under consideration, the assessee company is engaged primarily in import and distribution of various Sony products, mainly including audio/visual...schedule showing 'Transactions and balances with related parties in ordinary course of business and on arm's length basis" and forming part of audited financials of appellant from ultimate holding...
...direction for retaining the same as protective adjustment.
20.
That on the facts and circumstances of present case and in law, Ld. AO/TPO and Hon'ble DRP have erred in holding that MMDS.... Assessee filed its return of income declaring income of INR 183,50,33,230/- on 30/11/2013. The assessee-company is a wholly owned subsidiary of Sony Corp, Japan. During the year under consideration, the...from ultimate holding company and fellow subsidiaries at page 58 of Paper book and added to operating costs reported in audited profit & loss account. Such reimbursement received if grossed up in...
...and in law, Ld. AO/TPO and Honble DRP have erred in holding Page | 5 that MMDS expenditure incurred by the Appellant, is an international transaction, thereby disregarding the findings of the Honble...30/11/2013. The assessee company is a wholly owned subsidiary of Sony Corp, Japan. During the year under consideration, the assessee company is engaged primarily in import and distribution of various...showing 'Transactions and balances with related parties in ordinary course of business and on arm's length basis" and forming part of audited financials of appellant from ultimate holding company and...
...agreement
1
was executed by the respondents as Sub licencors under respondent No.3 i.e. The Delhi Metro Rail Corp. Ltd...for holding and enjoying the suit premises for a period of 9 years without any unlawful interruption for running the business of hair saloon; the appellant was permitted to carry out interior works...-licencors had entered into an agreement dated 02.09.2004 (agreement) with the Delhi Metro Rail Corp. Ltd. 'DMRC', whereby DMRC had given specified area in question; the Sub-licensors had taken on lease...
...trademark „Collector"s Choice" and „Officer"s Special" conveys the same idea as that of the respondent"s trademark „Officer"s Choice", i.e. Choice of a person holding an office of...Appeals for the 2nd Circuit in 128 USPQ 411 (2d Cir. 1961) Polaroid Corp. v. Polarad Electronics Corp...of memory in a consumer, and not the brand name in itself. The study revealed that, when five brands of the same type of product : „Orange Juice", were named on the basis of a shared...
...Chemicals India Pvt. Ltd (Holding Company). The said holding company is 100% subsidiary of another company named M/s LG Chemicals Ltd., Korea. The transfer officer has depicted the ownership details of...:(a) The LG brand is created over a period of 62 years and has tremendous brand value, being one of the top global brands recognized across the world. The LG group is having an annual...turnover of about US $100 billion.(b) During the calendar year 2006, LG Corp has incurred a cost of KRW 89,797 million (approx. $78.08 million) on maintenance, administration and...