Court : Allahabad
Reported in : AIR1954All570
..... of goodwill? a. it is different,' the plaintiff was again asked this question:'q. will you please refer to section 26 as dealt with in the defendant's book and compare it with your book and say whether any of the headings are common?'the plaintiff answered 'no'. the plaintiff was ..... was without substance. counsel for the defendants took up a passage appearing in the plaintiff's book at page 157, note (a), and a corresponding passage which was alleged to be an infringement in the defendant's book at page 323, note 6, and showed that the passage which the ..... the tests which previous authorities have laid down in regard to judging such matters that i insisted upon the plaintiff supplying to the court a chart of the infringements. i asked the plaintiff to classify the infringements so as to show which infringements were infringements of his original composition and ..... tentatively at rs. 200 /-. (c) that a permanent injunction restraining the defendants, their agents or servants from continuing or repeating further or doing any act or acts to infringe or injure the plaintiff's copyright be granted--this relief the plaintiff values at rs, 100/-. (d) that costs of this suit ..... 1946. the defendants also denied having infringed any copyright that may subsist in favour of the plaintiff in the book entitled 'the indian partnership act'.the defendants further alleged that their book contained much more material than was contained in the plaintiff's work. the defendants further denied that their .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Jodhpur
Reported in : (2005)97TTJ(Jodh.)969
..... to have been received by the assessee as per settlement of bill with patel tourist, mumbai on 18th oct., 2000. it was observed that the corresponding nos. 93013 to 056 revealed that 162 students @ rs. 725 per head per day had stayed for two days. on the contrary, the learned ..... against the disproportionate expenses on account of house keeping, water, electricity and washing, etc. here also, we find that the ao misdirected himself by comparing house keeping, water and electricity expenses, etc., with the receipts on account of room tariff. there does not appear to be any reason for matching ..... gp rates declared by the assessee in this year was certainly better than those of the earlier years in which also assessments were made under section 143(3). we shall be referring to the contentions of the learned authorised representative while discussing the justification for rejection of book results infra. ..... room tariff by more than rs. 10 lakhs. the learned departmental representative could not controvert the calculation so shown by the assessee in the above chart. it is further noted that the learned cit(a) had proceeded with the presumption that the assessee had 68 rooms at its disposal throughout ..... less demand of rooms depending upon the holidays, working days, etc. and above that, the inflow of customers. there is no provision in the it act mandating the charging of a particular amount as hotel room rent and prohibiting the assessee from charging higher or lower amount. it is a matter of .....Tag this Judgment!
Court : Delhi
Reported in : 60(1995)DLT757
..... i have already referred to. (77) the learned senior counsel submitted a note 'analysis of project the africom with reference to pleadings and correspondence exchanged between the parties'. the point that was attempted to be made was that the plaintiff agreed to work as per the shareholders agreement and ..... been now, without his permission, taken away by the first defendant. there is absolutely no material to prove this contention. (17) a comparative study of annexure a, the affidavit of the plaintiff filed along with the plaint and these documents submitted by the first defendant to the ..... drawer its specific individuality; it was further held that the defendants were unable to resist a finding of infringement by relying on section 9(8) of the copyright act, 1956. in so holding, the trial judge rejected the defendants' contention that the plaintiffs' production, drawings were neither original nor ..... was employed by marconi space systems in portsmouth, england (later matra marconi space systems after their joint venture with matra in 1990) from june 1983 to december 1994 as a specialist in the design of telecommunications satellites for mobile applications such as are the subject of this plaint. i ..... [page 24, para 4.9(vii)] 2.10 averments in plaint (i) plaint no averments that documents, charts, illustrations, etc. given to defendant no. 1. (ii) rejoinder plaintiff states that the documents, charts, illustrations, etc. were given to defendant no. i (page 38, para 4.13; page 53, para .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Pune
Reported in : (2003)87ITD189(Pune.)
..... ) it is shown that m/s thakur savdekar had debited rs. 56,80,748 as commission whereas the ao has not considered this in the comparative chart and has considered only the wages debited in the account of m/s thakur savdekar. if the commission amount is added to the wages debited by ..... keep such huge amount due from the assessee for months together. since in the documentary evidence furnished, few of them comprise of copies of the correspondence (and not the original documents) where even specific amount is also not mentioned, so it becomes all the more important to specifically look into this ..... the ao during hearing of the case or thereafter upto the date of assessment. besides, the documents at pp. 107, 108 and 109 are the correspondence by/with labour department in which there is no specific indication about the amount outstanding and even in the certificates/translation at pp. 110/111, ..... the assessee appealed to the learned cit(a) and submitted that the assessee had maintained regular books of account which had been audited under section 44ab of the act. it was further stated that proper quantitative particulars had been maintained and produced for verification of the ao. the purchases and sales were also ..... was placed on the decisions in the cases of godavan sugar mills ltd. v. cit (1985) 155 itr 306 (bom) and cit v. udhoji shrikisandas (1983) 139 itr 827 (mp). "i have given due consideration to the submissions of the appellant and the material on record. on perusal of the order, it .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Chandigarh
Reported in : (1998)67ITD61(Chd.)
..... and consequential fall in gp. 5. the price of brass scrap varied in the international market whereas the price of finished goods did not increase correspondingly. 6. the method of accounting followed was the same as in the earlier years and the ao had not noted any specific defects in the ..... assessee either with regard to shortage as claimed or stock lying with outside party. neither any material nor any evidence in the shape of any comparable case or expert's opinion has been brought on record to refute the charge of the assessing officer. thus the shortage as claimed is not ..... by the assessee should be adopted.15. ground no. 7 in assessee's appeal is with regard to charging/sustaining the interest under sections 234a and 234b of the act. shri jain, the ld. representative of the assessee, has disputed the very levy of the interest and submitted that the department should ..... singh of jagadhri and the balance 5303 kgs. represented shortage in the manufacturing process. in support of the aforesaid submissions the assessee's counsel filed a chart indicating the shortage declared in the various assessment years stressing that the same was 6.4% in asstt. year 1989-90 5% in asstt. ..... manufacturing process.accordingly, it was submitted that the rejection of accounts on this basis alone was not justified. shri p. c. jain has submitted a chart at page 2 of the paper-book giving the shortage declared in the various assessment years indicating that the shortage in the manufacturing process was 6. .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2005)92ITD212(Mum.)
..... paper book) has also been filed. besides, there is an order of assessment tax under section 33/35 of the bombay sales act, 1959 (supra), at pages 92 to 95 of the apb.86. the comparative analysis of rates at which sales were made to m/s ashpon impex private limited, vis- ..... all its payments were received through account payee cheques. the assessee even produced the pay-in slips and bank statements including clearance statements. a comparative rate chart was also produced. still further, the alleged five per cent rate of hawala commission was not proved to have been earned by the assessee. ..... made, the stand of the learned counsel on behalf of the assessee is that all the details of party-wise sales were furnished, including comparative sales chart and rates. also, the aforementioned sales tax order was furnished.55. coming to the objection put forward by the revenue that merely accommodation entries ..... in such a situation, the assessee would most likely end up paying hawala commission to parties who might oblige him by making cheque payments against corresponding sale bills.24. it was observed by the learned cit(a) that it was evident from these contrary inferences possible, that no definite conclusion ..... payee cheques. the copy of the accounts of m/s ashpen impex (p) ltd., their pay-in slips and bank clearance statement were highlighted. a comparative chart of the sales rates charged to m/s ashpen impex (p) ltd. and those charged to other parties was enclosed. further, it was asserted by .....Tag this Judgment!
Court : Supreme Court of India
Reported in : JT2007(2)SC481; 2007(1)SCALE180; (2007)3SCC637
..... fitment under the revised pay scale plus grant of additional special allowance/increments to certain categories of employees.(ii) higher pay scale (instead of corresponding revised pay scale) to certain categories of employees. (iii) a higher initial start of two stages above the entry point to certain categories ..... different nature of chores/work performed by the high court employees and higher entry level qualifications prescribed for some high court posts, when compared to similar posts under the state government. the alterations/additional benefits recommended by the special pay commission are:(i) merger of special ..... find no need to issue any mandamus. as the matter has been pending for long, we are sure that the state will act with expedition so that the modified draft rules will come into force without any delay and the employees of the high court will ..... approve the draft service rules and draft pay rules. the petitioner sought the following reliefs : (i) a declaration that the first respondent has acted arbitrarily, irrationally and in a discriminatory manner and its communications dated 21.11.1998 and 11.1.1999 are unconstitutional, null and void; ..... chart enclosed to the report listed 65 categories of posts. the two representatives of the state government however added the following note of dissent:in respect of serial nos.31 to 49, 64 and 65 the view of the members representing the state government is that pay in respect of the said posts should be re-fixed in the corresponding .....Tag this Judgment!
Court : Gujarat
Reported in : (2007)1GLR686; LC2007(1)269; 2007(35)PTC571(Guj)
..... 16 of said judgment, it has been held that the marks must be compared as a whole. it is not right to take a portion of the word and say that because that portion of the word differs from the corresponding portion of the word in the other case there is no sufficient similarity ..... there is no plea of assignment. the high court had failed to note the plea of honest and concurrent user as stated in section 12(3) of 1958 act for securing the concurrent registration is not a valid defence for the infringement of copyright. for all these reasons we are unable to support ..... even if it is assumed that the defendants are in business since 1994, the fact remains that the plaintiffs have started their business since 1990. chart about the advertisement expenditure and sales produced by the plaintiffs, prima facie, show that the plaintiffs have achieved goodwill in the market and there is ..... incurred large advertisement expenditure from 1991 onwards. the total sales of various products of the plaintiffs have also increased from 1991 onwards. as per the chart at page 5 and 6 of the plaint, aforesaid aspect regarding advertisement expenditure as well as total sales starting from 1991 is not in dispute. ..... quality which has led to progressive growth in the business of plaintiff no. 1. in paragraph 6 of the plaint, the plaintiffs have produced a chart of advertisement expenditure incurred by the plaintiffs since 1991-1992. it is averred in paragraph 7 of the plaint, that recently on 16th october, 2006 .....Tag this Judgment!
Court : Delhi
..... of the amr patents, 3g patents and edge patents. para 18 of the plaint states that all the suit patents are essential patents as they correspond to the standards issued by the european telecommunications standards institute ( etsi ) related to 2g and 3g technologies. it is stated that the department ..... the determination of infringement is a two-step process. first, the language of the claim must be interpreted. second, the accused device must be compared to the claim language as interpreted. in rodi & wienenberger a.g. v. henry showell limited the house of lords explained that a court, ..... the manner in which the standards can be achieved using the suit patents, and correspondingly the manner in which the suit patents have been infringed by the micromax products. ericsson claims that the claim chart mapping is an analysis of the material contained in the documents filed with the ..... . rajiv choudhary, advocate for d-2. coram: justice s. muralidhar order0612.2013 ia no.15542 of 2013 (u/s151cpc) 1. this is an application under section 151 of the code of civil procedure 1908 ( cpc ) filed by the plaintiff, telefonaktiebolaget lm ericsson (publ) [ ericsson ]., seeking permission to file affidavits of ..... marsden v. albrecht and albrecht, the court of the appeal in england required the trial court to examine whether the plaintiff has sufficiently identified the acts done by the defendants which, he says, constitute an infringement of his process. in the read corporation and f.t. read & sons, inc .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(111)ELT143Tri(Chennai)
..... been accepted by the commissioner (appeals) also. as against this, the concentration of vitamin mixes imported by them are many times higher and also correspond to the composition of goods imported by victoria marine at the same price at which they have also imported at a later date. he relies ..... allegations in this regard. therefore, we cannot but conclude that the said contemporaneous imports relied upon by the appellants are good evidence under section 14 of the customs act.14. the department also bases its findings and conclusions on certain letters particularly letter dated 4-7-1996 of mpeda. the said ..... of vitamins, particularly those of vitamin-a, vitamin-d and vitamin-e are too high in the case of imports by the appellants as compared with the concentrations recommended by mpeda. he further submitted that there are two types of shrimps farming namely semi-intensive and intensive and the concentration ..... required for these two are also different as can be seen from the chart. he further submitted that the findings in the impugned order-in-appeal that in the vitamin mixes imported from m/s. pingtai and zuelling ..... and the vitamin mix concentration is different for these two types. the order impugned does not consider this at all. ld. sdr submitted a chart showing the composition of the various vitamin mixes as recommended by mpeda, as concerning imports vide the water base ltd. from m/s. pingtai and .....Tag this Judgment!