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Taxmann Allied Services Pvt Ltd Versus Casansaar Web Solution Pvt Ltd

2015 (12) TMI 711 - DELHI HIGH COURT

Permanent injunction restraining infringement of copyright (in editorial comments/ headnotes to cases) and unfair competition and for damages etc. against the defendant - Held that:- Perusal of the cases as submitted shows that the head notes of the defendant made are almost similar to that of the plaintiff. - Thus, the plaintiff has been able to make out a strong prima facie case for grant of ad interim injunction. Hence, till the next date, the defendant is restrained from continuing with .....

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ation is disposed of. CS(OS) No.3400/2015 Let the plaint be registered as a suit. Issue summons to the defendant, on filing of process fee and Regd. A.D. Covers within a week, returnable on 14th December, 2015. I.A. No.24452/2015 (u/o XXXIX R.1 & 2 CPC) 1. Issue notice to the defendant, for the date fixed. 2. The plaintiff has filed a suit for permanent injunction restraining infringement of copyright (in editorial comments/ headnotes to cases) and unfair competition and for damages etc. aga .....

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icers, students studying for these courses, Enforcement Officials, competent administrative authorities and other Government functionaries. 4. Some of the well-known journals of the plaintiff which are highly popular and sold all over India are: taxman- The Tax Law Weekly; Selected Orders of ITAT, Income Tax Tribunal Decisions, Goods and Services Tax Cases, Corporate Professionals Today, SEBI and Corporate Laws, International Taxation. With the advent of the internet/web-technology in India, in .....

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ar.com. The case of the plaintiff against the defendant is that towards the end of July, 2015 it came to the knowledge of the plaintiff that its editorial comments/ head notes (factual summary and case ratio given under the Held section) had been fully copied by the defendant in large number of cases and these were available on its free website of the defendant. A preliminary review by the plaintiff of the cases on defendant s website was limited to the period 2013 - July, 2015 which confirmed w .....

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l notice to the defendant. However, the defendant failed to comply with the notice. 7. Learned counsel for the plaintiff submits that these editorial comments/case head notes are developed independently by qualified and skilled editorial team consisting of Chartered Accountants, Company Secretaries and law graduates after expending considerable efforts and substantial expense and are proprietary material which qualify as original 'literary works' under Section 2(o) of the Copyright Act, .....

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h sections 32 and 43(1), of the Income-tax Act, 1961 Written down value- Assessment years 2001-02 to 2007-08-Assessee purchased plant and machinery in 1996 at a price of ₹ 13.48 crore for which it took loan of same amount from a group concern - Actual cost' was shown in books and depreciation was claimed-In 2000 parent company waived loan and such waiver was shown as a capital receipt in balance sheet; however assessee did not make any adjustment in its books recognising writing o .....

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during previous year, provisions of section 43(6)(c)(i)(B) could not have been invoked on ground of waiver of loan- Held, yes- Whether further since concept of 'actual cost' as defined under section 43(1) is applicable only in year of purchase of assets, actual cost of ₹ 13.48 crore recorded in 1997-98 could not have been disturbed in 2001-02-Held, yes- Whether in that regard there was a lacuna in law inasmuch as on one hand assessee got waiver of monies payable on purchase of mac .....

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with sections 32 and 43(1), of the Income-tax Act, 1961 -Written down value- Assessment years 2001-02 to 2007-08-Assessee purchased plant and machinery in 1996 at a price of ₹ 13.48 crore for which it took loan of same amount from a group concern- 'Actual cost' was shown in books and depreciation was claimed- In 2000 parent company waived loan and such waiver was shown as a capital receipt in balance sheet; however assessee did not make any adjustment in its books recognising .....

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of assets during previous year, provisions of section 43(6)(c)(i) (B) could not have been invoked on ground of waiver of loan- Held, Yes- Whether further since concept of 'actual cost' as defined under section 43(1) is applicable only in year of purchase of assets, actual cost of ₹ 13.48 crore recorded in 1997-98 could not have been disturbed in 2001-02 Held, yes- Whether in that regard there was a lacuna in law inasmuch as on one hand assessee got waiver of monies payable on purch .....

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kateswara Swamy Vs Assistant Commissioner of Income-tax, Central Circle, Vijayawada Section 69B, read with section 147, of the Income-tax Act, 1961- Undisclosed investments (Construction expenses) -Assessment year 1992-93 -Assessees jointly constructed a godown and showed certain cost of construction in their returns -Assessments were made accordingly- Thereafter, Assessing Officer reopened assessments on ground that valuation cell of department determined cost of construction at higher figure- .....

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eal appellate forum is silent, it can be deemed to have concurred with view expressed by forum from which order under appeal has arisen and it would not be deemed to be mistake apparent from record- Held, yes [Paras 11 & 13][In favour of revenue]. Section 69B, read with section 147, of the Income-tax Act, 1961 -Undisclosed investments (Construction expenses) -Assessment year 1992-93 -Assessees jointly constructed a godown and showed certain cost of construction in their returns -Assessments .....

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