Court : Karnataka
Decided on : Jan-29-2007
Reported in : 2007(4)KarLJ686; 2007(4)KCCRSN260; 2007(3)AIRKarR40.
..... patents act, 1970 by the amending act of 2005; that the present procedure for processing the applications is now streamlined comparable to similar processing procedures undertaken elsewhere in other developed countries such as european countries, japan as also in united states of america, comparative charts indicating the present procedure and the duration for completing the processing is indicated in annexure-ii while corresponding procedures ..... hearing on 25-8-2006.'dvskj: 19-09-2006learned counsel for the petitioner as well as respondents are to be furnished with copies of newspaper article published in panorama section of the deccan herald daily dated 13-7-2006 in the heading 'medicines out of the commoners reach .copies of the article are given to sri thimmanna, learned ..... office, chennai2. the affidavit inter alia, points out that sweeping changes have been brought about by the amendment act of 2005 to the parent patent act of 1970 and some major changes such as omission of section 5 of the principal act, having taken place and changed statutory position substantially alters the grounds on which the persons can either claim to be ..... effect from the 20th may, 2003 and certain provisions have been made in respect of pending applications as indicated in section 11b of the act. it is submitted that all pending applications are required to be processed under the act only on a specific request made by the applicants by continuing their applications on payment of certain fees within a .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Jaipur
Decided on : Jun-29-2007
Reported in : (2007)112TTJ(JP.)353
..... brief facts of the case are that the assessee is a partnership firm engaged in export of large types of pvc wires, which have been manufactured by the assessee. a comparative chart of the total turnover, gross profit and net profit for the year and immediately preceding years is as under:asst. year total turnover total g.p. g.p. % total n ..... learned authorised representative that there was increase in the prices of the copper during the impugned year which is a major part of direct cost whereas there has not been corresponding increase in the selling prices. there was an increase in the cost of export expenditure. the main reason for decrease in g.p. rate was duty difference of rs. 98 ..... open. we have therefore to consider whether, on the merits, the decision of the high court in adopting the reasoning given in pandian chemicals ltd. 's case (supra). section 80hh of the it act grants deduction in respect of profits and gains 'derived from' an industrial undertaking. the contention of the appellant before us is that interest earned on the deposit made with ..... the same increased to 1800-1850 us $ per m.t. to support this contention, detailed london metal exchange (lme) price charts were also submitted (paper book 15-18) before the lower authorities. on the other hand, there has not been a corresponding increase in the selling prices to recoup this extra burden for the reason that purchases made earlier were consumed towards .....Tag this Judgment!
Court : Delhi
Decided on : Aug-10-2007
Reported in : LC2007(3)192; 2007(35)PTC377(Del)
..... under the name 'forbes aquasure'. it is averred that the defendant's product directly infringes the substance of the plaintiff's patent claim. the plaintiff has also produced a comparative chart of the components of both products in paragraph 13 of the plaint. it is alleged that upon enquiry it transpired that a patent application was filed in the name of ..... opposition was raised by any third party within the prescribed period and consequently the plaintiff were granted patent number 198316 on january 9, 2006 which is still valid and subsisting. corresponding international application was also made with the european patent office on 31st december, 2003.8. the claim in the patent of the plaintiff's product reads as follows:1. ..... against the plaintiff, the plaint itself would have been rejected. furthermore, the right of a patentee are governed by the specific provisions of the patents act. unlike the designs act, 1911, the patents act contains specific provisions such as sections 107 and 107a discussed above, which are relevant to decide the issue raised by the defendant. tobu enterprises (supra) proceeded on the basis; ..... under section 108 of the patents act. it also means that in the interregnum, the plaintiff should continue to suffer without any remedy. in my view, the interpretation canvassed by the defendant cannot be accepted for the reasons aforesaid.21. reliance is placed by the defendant on the decisions of this court in tobu enterprises v. megha enterprises and ors. 1983 ptc .....Tag this Judgment!
Court : Jharkhand
Decided on : Sep-14-2007
Reported in : [2008(1)JCR302(Jhr)]
..... upon the oral evidences of its witnesses besides certain documents which includes certain correspondence exchanged between the plaintiff and the defendant, papers relating to tender notice and tender awarded to m/s agarwal iron and steel industries and also comparative statement of tenders received in response to the third lender notice. the ..... of mutual agreement between the plaintiff and the defendant. the fact that the second tender floated by the plaintiff was only for 360 mt which corresponds to approximate quantity of left over materials under the first contract, in itself, does not sustain any definite link between the first contract and ..... of the contract, which was done even before the expiry of the period stipulated therein, the second contract was floated for 360 mt which corresponds almost to the left over quantity of scrap materials under the first contract. after the first contract was terminated on account of willful breach on ..... argues further that the trial court has misconstrued the law in the context and has failed to consider that under the provisions of section 73 of the contract act, the measure of damages would be the price prevailing on the date of breach of contract, is the price on which the ..... m/s agurwal iron and steel industries for much lesser amount, although the defendant had agreed in its meeting with the plaintiff in december 1983 to execute the contract at higher rate than what was offered by m/s agarwal iron and steel industries.on issue no. 1 regarding .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-09-2007
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
Decided on : Feb-05-2007
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 : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Aug-31-2007
Reported in : (2007)111TTJ(Delhi)346
..... the previous year of "every person". it was pointed out by him that the language used in charging section i.e. section 4 is different from the corresponding charging section of it act, 1922 (for short "1922 act"). he examined the provisions of sections 67a, 86 and 167b of 1961 act to consider the taxability or otherwise of income of aop/members of aop. he referred to the definition ..... tax on the aop and its member is different under 1961 act as compared to the provisions of 1922 act. as already discussed, hon'ble supreme court has interpreted the law in this regard by comparing the provisions of sections 3, 2(9) of 1922 act and the provisions of section 2(31) and section 4 of 1961 act. further their lordships have also observed that earlier decision of ..... the case of ito v.ch. atchaiah (supra), the contention of the learned authorised representative that there is no material change in the provisions of 1961 act as compared to similar provisions contained in 1922 act with respect to chargeability of tax relating to aop and its member is liable to be rejected and accordingly rejected. the contention of learned authorised representative that ..... not amount to double taxation as is contended by the assessee.13. he further prepared a chart showing therein the taxable income returned by the constituents of the aop and found that much less tax was paid on the income returned by the constituents as compared to the tax liability of the aop. thus he arrived at a conclusion that it was .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Oct-05-2007
Reported in : (2008)114TTJ(Delhi)565
..... guidance on cutting of higher thickness glass, etc. (d)the services rendered by guardian are amply borne out from the sample copies of correspondence filed before ao which originate with the receipt of enquiry by the assessee company from guardian salesmen are continued till the time that the goods ..... 12.5 per cent claimed by the assessee? (c) whether the revenue has established justifiability of the disallowance under the provisions of section 40a(2) or section 92 of the act? 15. the evidence on record shows the following. the assessee entered |into an agreement with gge dt. 20th july, 1993. ..... the ao called upon the assessee to furnish details of parties to whom exports were made through the services of intermediaries, complete documentary evidence like correspondence details of sales personnel of the export agent etc. (c) the ao held that the assessee has given a general reply about services rendered ..... assessee even after reducing the export commission during the relevant previous year contributed rs. 34.25 crores towards meeting the fixed cost. the assessee compared to other float glass manufacturers has the highest export sales, as borne out from the statistics for the financial year 1995-96. the assessee ..... export and realisation. the commission paid by the assessee has been allowed as deduction in asst. yrs. 1994-95 and 1995-96. a chart showing fob value of exports, the accrual of commission and payment thereof in different years was also as follows: it was submitted that there .....Tag this Judgment!
Court : Chennai
Decided on : Jul-18-2007
Reported in : (2007)5MLJ15
..... a comparative chart of number of students who have secured 100% marks in different subjects such as mathematics, physics and chemistry. such chart indicates that in the examination held in march, 2005, 2773 students had got 100% marks in mathematics, 1416 students had got 100% marks in physics and 1416 students had got 100% marks in chemistry, whereas corresponding ..... university. such fleeting factors or ephemeral differences cannot be the solid foundation for a substantial differentiation which is the necessary pre-condition for quashing an executive or legislative act as too discriminatory to satisfy the egalitarian essence of article 14. the functional validation of the writ jurisdiction is an appropriate examination of the substantiality of the alleged ..... mr. p. shanmuga nathan v. state of tamil nadu, rep. by its secretary to government, higher education department, fort st. george, chennai-9 and ors.). as per act 3 of 2007, admission to professional courses such as medicine, engineering, dental, agriculture, etc., shall now take place on the basis of marks obtained in the relevant subjects, ..... entrance test in the proportion of 200:100. however, as per the tamil nadu admission in professional educational institutions act, 2006 (act 3 of 2007), the state legislature enacted a legislation abolishing common entrance test. validity of such act, abolishing the common entrance test, was challenged and has been upheld, subject to certain modifications relating to architecture course .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-26-2007
Reported in : 2008(1)ALLMR142; 2008(1)BomCR655; 2008(2)MhLj580
..... well settled principle in service jurisprudence that even when there is a vacancy, the state is not bound to fill up such vacancy nor is there any corresponding right vested in an eligible employee to demand that the post be filled up. the decision to fill up a vacancy or not vests with the ..... decision to appoint and makes an appointment. of course, this does not mean that if any appointment is to be made, the government can overlook the comparative merit and appoint someone who is not in the select list or appoint someone who is below the person in the select list ignoring the person higher in ..... the period between the years 1998 and 2004 only three examinations were held for selection to the posts of psi through limited departmental examination. as per the chart submitted to us by the counsel, recommendations were received from the mpsc for appointment to the posts of psi by limited departmental examination on 22nd september 1999 ..... can be permitted. in our view, this decision clearly lays down that the state is not bound to fill up all the vacancies though it cannot act arbitrarily in filling up a vacancy if it chooses to fill up the vacancy. when it is alleged that the decision is arbitrary, the burden of ..... is under no legal duty to fill up all or any of the vacancies. however, that does not mean that the state has a licence of acting in an arbitrary manner. the decision not to fill up the vacancies has to be taken bonafide for appropriate reasons. if the vacancies or any of them .....Tag this Judgment!