Contributing Firm Anand and Anand Advocates Authors Munish Mehra

Total Page:16

File Type:pdf, Size:1020Kb

Contributing Firm Anand and Anand Advocates Authors Munish Mehra India Contributing firm Anand And Anand Advocates Authors Munish Mehra Associate Priyanka Kher Associate 157 India Anand And Anand Advocates 1. Legal framework • the district court’s jurisdiction to decide infringement and passing-off actions; and • stringent penalties for offences. National The Trademarks Act 1999 brought the Indian The act has also removed the provisions on statutory framework into line with worldwide defensive registration. trends and met India’s obligations under the Agreement on Trade-Related Aspects of International Intellectual Property Rights (TRIPs). Innovative India is a party to the following international interpretations of the Trademarks Act 1999 by the treaties and conventions: courts have expanded the scope of trademark • the Paris Convention for the Protection of rights and developed jurisprudence on Industrial Property; trademark law. • the TRIPs Agreement; • the Vienna Codification for Graphic Marks The Trademarks Act 1999 came into force in (although India is not a signatory); and 2003, repealing the Trade and Merchandise • the Nice Classification (Seventh Edition) for Marks Act 1958. It introduced sweeping Classification of Goods and Services changes to trademark law, including (although India is not a signatory). provisions for: • the registration of service marks and collective marks; 2. Unregistered marks • the filing of multi-class applications; • the recognition of shapes, goods, packaging and colour combinations as registrable Protection subject matter; In addition to statutory protection to registered • the abolishment of Part B of the register and trademarks, the act protects unregistered marks. of the need for disclaimers; This has its roots in the traditional common law • an increased term of registration and renewal system under the tort of passing off. In a suit for from seven to 10 years; passing off, the court may grant injunctions and • the recognition of the concept of well- either damages or account of profits, with or known marks; without an order for delivery of infringing labels • simplified registration criteria; and and marks for destruction or erasure. • the clarification of what constitutes an unregistrable mark. Although registration under the Trademarks Act is prima facie evidence of the validity of a The new act also provides for: trademark, registration cannot trump rights in a • a broader scope of infringement for prior mark. registered marks; • the assignment of unregistered trademarks Passing off is essentially an attempt to cause without goodwill; confusion in the minds of consumers by • non-registered licensing of a registered attempting to pass off one’s own goods as those trademark; of another, with a view to benefiting from the • the establishment of the Appellate goodwill and reputation enjoyed by that other Intellectual Property Board to hear appeals party. To succeed in a passing off action based on from the registrar; use of a given mark, the plaintiff should be able 158 www.worldtrademarkreport.com Anand And Anand Advocates India to show that the disputed mark has, through use It is immaterial whether the plaintiff and in India, become distinctive of its goods, so that defendant trade in the same field or the same Indian trade and consumers will assume that any or similar products. Injunctions have been goods bearing the mark are those of the plaintiff. granted in passing-off actions even where the plaintiff and defendant traded in entirely There are three essential elements to a passing- different products. For example, in Daimler off claim: Benz Aktiegesellschaft v Hybo Hindustan (AIR • misrepresentation; 1994 Del 239) the plaintiff owned the • damage; and MERCEDES BENZ trademark in relation to • goodwill. vehicles. The court granted an injunction restraining the defendant from using the In passing-off actions where there has been no trademark BENZ, as well as a “three-pointed direct misrepresentation, establishing a star in a ring”, in respect of undergarments. likelihood of deception or confusion generally requires the existence of two factual elements: Use requirements • that a name, mark or other distinctive feature The amount of use required to establish used by the plaintiff has acquired a unregistered rights is not quantified. The party reputation among the relevant class of that asserts the unregistered rights bears the purchasers; and burden of proving that its mark is well known in • that members of that class will mistakenly India or enjoys a reputation or goodwill that infer from the defendant’s use of an could have facilitated passing off or confusion identical or sufficiently similar name, mark and/or deception. or other feature that its goods or services are from the same source as or connected to the plaintiff’s. 3. Registered marks The seminal case on deceptive similarity in a passing-off action is Cadila Health Care v Cadila Ownership Pharmaceutical Ltd (2001 PTC (SC) 561), in Section 18(1) of the Trademarks Act provides that which the two marks for which similarity was any person that claims to be the owner of a alleged were FALCITAB and FALCIGO, and trademark that it uses or proposes to use may where the Supreme Court identified the apply to the registrar in the prescribed manner following criteria: for registration of the mark. This provision • the nature of the marks (ie, whether they are essentially has three elements: word, label or composite marks); • ‘any person’, which would include • the degree of resemblance between the marks; partnership firms, associations, companies – • the nature of the goods for which they are whether incorporated or not – and public used as trademarks; and private trusts; • similarities in the nature, character and • a claim to ownership; and performance of goods of rival traders; • use or intention to use. • the class of purchasers who are likely to buy goods bearing the marks; Section 24(2) of the act also provides for joint • the method of purchasing the goods or ownership of a trademark. The trademark placing orders; and applicant must have a legitimate claim of • other circumstances that may be relevant. ownership over the mark. This may be based on: www.worldtrademarkreport.com 159 India Anand And Anand Advocates • use of the mark in relation to particular A trademark is registrable if it satisfies the goods by the applicant itself or its following conditions: predecessors in rights, interest and • It is capable of being represented graphically; title; or • It is capable of distinguishing the goods • its intention to make use of the mark. or services of one person from those of others; and A person may become the owner of a trademark • It is used in relation to goods or services either by virtue of use or by registration of the for the purpose of indicating a connection mark. Where use of the mark is merely proposed, in the course of trade between the goods or the applicant cannot claim proprietary rights services and the owner or authorized user until such time as it initiates use or becomes a of the mark. registered owner. In establishing the second criterion above – The term ‘trademark’ includes collective marks distinctiveness – descriptive marks are usually and certification marks. weakest, with the degree of distinctiveness becoming increasingly strong for suggestive, As a signatory to the Paris Convention, India arbitrary, fanciful and invented marks observes the national treatment principle, respectively. However, even descriptive words which requires that the law make no may acquire a sufficiently high degree of discrimination as to nationality. The national distinctiveness through use. The nature of the treatment rule also extends to nationals of goods or services for which the mark is used countries that are not signatories to the Paris affects how distinctive it is. Convention, provided that they are domiciled or have an industrial or commercial The advantage of this regime is that anything establishment in a convention country. that is not prohibited from registration is registrable if it satisfies these requirements. This Scope of protection has significantly increased the scope of Protected: Under Indian trademark law, the registrable marks. definition of a ‘trademark’ for the purpose of registration is sufficiently wide to cover any of Not protected: Section 9 of the Trademarks Act the following elements: sets out absolute grounds for refusal, which are • any name, including personal names and based on objections inherent in the mark itself surnames, and signatures; that make it unregistrable. • any invented word or arbitrary word that is not directly descriptive of the character or The existing act incorporates the registration quality of the goods or services; requirements in the definition of a ‘trademark’. • letters, numerals or any combination thereof; In addition, a clear distinction is made between • devices, including fancy devices or symbols; Sections 9 and 11, which enumerate absolute and • monograms; relative grounds for refusal of registration • colour combinations or even a single colour respectively. The main difference between in combination with a word or device; absolute and relative grounds is that registration • shapes of goods or their packaging; of a trademark may be refused on absolute • three-dimensional marks; and grounds due to a defect or deficiency inherent to • sound marks when represented in the mark itself, while registration may be refused conventional notation or described in words. on relative grounds due to a defect or deficiency 160 www.worldtrademarkreport.com Anand And Anand Advocates India in the mark in relation to an existing mark. Examination Section 11 is thus a complementary section that Where a trademark application is filed in the lays down grounds for refusal that include prescribed format, it will first be allocated an identity or similarity with: application number. The mark is then examined to • an earlier mark registered for identical or see whether it satisfies the registration similar goods or services; or requirements. The act has streamlined the • an earlier well-known trademark used for registration procedure and an examination report is dissimilar goods or services.
Recommended publications
  • Handbook on Intellectual Property Rights in India
    HANDBOOK ON INTELLECTUAL PROPERTY RIGHTS IN INDIA Rajkumar S. Adukia B. Com. (Hons.), FCA, ACS, AICWA, LL.B, Dip.IFR (UK), MBA Mobile +91 98200 61049/+91 93230 61049 Fax +91 22 26765579 Email [email protected] www.carajkumarradukia.com http://rishabhacademy.com PREFACE Intellectual property rights (IPR) have become important in the face of changing trade environment which is characterized by global competition, high innovation risks, short product cycle, need for rapid changes in technology, high investments in research and development (R&D), production and marketing and need for highly skilled human resources. Regardless of what product an enterprise makes or what service it provides, it is likely that it is regularly using and creating a great deal of intellectual property. There is an emergent need for enterprises and professionals to systematically consider the steps required for protecting, managing and enforcing intellectual property rights, so as to get the best possible commercial results from its ownership. This book provides an insight into the laws related to intellectual property and the administration of these laws. 1 INDEX S.No Contents Pg Nos 1 Introduction 3 2 History of IPR in India 10 3 Overview of Laws related to Intellectual Property 16 Rights in India 4 Copyright 17 5 Patent 38 6 Trademark 66 7 Designs 76 8 Geographical Indications of Goods 84 9 Semiconductor Integrated Circuits Design 91 10 Biological Diversity 96 11 Protection of Plant Varieties and Farmer Rights 101 12 Undisclosed Information 106 13 Indian Intellectual Property – Administrative 107 Machinery 14 The Agreement of Trade Related Aspects of 111 Intellectual Property Rights (TRIPS) 15 World Intellectual Property Organization (WIPO) 113 16 Intellectual Property Treaties 116 17 Commercialization of Intellectual Property 119 Rights(IPR) 18 Important Websites 122 2 1.
    [Show full text]
  • A Comparison of Indian and Chinese Trademark
    A Comparison of Indian and Chinese Trademark Law This is an important study conducted after discussing with more than 100 business associates in China, Hongkong, India & London. Many publications, Press News were collected to compile this report. The Indian legal system comes under frequent criticism for various reasons – systemic delays being among the top reasons, folloed by corruption in enforcement bodies and the lower judiciary. Delays particularly haunt those foreign entities that have not until recently had India on their map. An outstanding aspect of India’s legal system is that it affords the same protective rights to citizens and domestic legal entities as it does to foreign individuals or legal entities under its IP laws. Evolution of the legal system Indian courts have incorporated the principle of transborder reputation in trademark law jurisprudence and granted countless foreign trademark right owners wide protection for their brands, often in the absence of even a trademark registration in India, and frequently without use of the trademark in the Indian market. Indian courts have protected these trademarks on broad principles of equity and the desirabiulity of upholding good business ethics under the law of torts. There are adquate opportunities in India’s legal system to remedy an incorrect decision or wrongly laid down law. The writ jurisdiction of the courts under the constitution is a powerful tool for any person to seek an effective remedy against acts of arbitrariness, inaction and/or negligence on the part of government authorities, and this has come to the aid of many foreign entities with a grievance against the authorities established under IP laws.
    [Show full text]
  • OVERVIEW of TRADEMARK LAWS in INDIA Index Slide Particulars Slide Particulars Nos
    OVERVIEW OF TRADEMARK LAWS IN INDIA Index Slide Particulars Slide Particulars nos. nos. 3. India as an amenable jurisdiction 13-20. Recognition i. Registered trademarks under the Act ii. Well-known trademarks iii. Trade dress 4. Trademark as an international concept 21-26. Protection: i. Ownership ii. Opposition iii. Rectification / cancellation iv. Cross-bd/border/ trans-bdborder reputtitation 5-8. International Trademark law: 27-28. Actions– infringement and passing – off i. Paris Convention ii. TRIPS iii. Madrid Protocol 9. Indian Statutory Law: Trademarks Act, 1999 30-33. Civil and criminal remedies i. Civil – injunction, damages and accounts of profits, costs, delivery-up, other restraint orders, ii. Criminal – imprisonment and fine 10-12. Draft Trade Marks (Amendment) Rules, 2015 34. Conclusion and Na tiona l In te llec tua l Proper tty RiRight hts Po licy, 2016 India as an amenable jurisdiction India is widely recognized as an amenable jurisdiction for trademark registration and protection of trademark rights, inter alia : Constant modernization of trademark offices with a vision to protect IPR; leading to growth in trade, commerce and industry; Multi-tier enforcement mechanism – Registrar, intellectual property appellate board (IPAB), civil and criminal courts; At the Registrar level: Wide recognition of trademarks, trade-dress and well-known trademarks; Speedy registration process (constantly improving; for instance, the finance minister of India has proposed a policy which will allow registration of trademarks within a period
    [Show full text]
  • Gauhati University Guwahati ‐ 781014
    ‐ GAUHATI UNIVERSITY GUWAHATI ‐ 781014 REGULATION AND SYLLABUS OF THREE YEAR LAW DEGREE COURSE IN SEMESTER SYSTEM WITH CHOICE BASED CREDIT AND GRADING SYSTEM LEADING TO THE AWARD OF LL.B. / LL.B.(HONS.) DEGREE IN CONFORMITY WITH THE BAR COUNCIL OF INDIA RULES (UNDER THE ADVOCATES ACT, 1961) PART –IV and as approved and adopted by the Bar Council of India at its meeting held on 14th September, 2008 vide resolution No. 110/2008 (Rules under Section 7(h) & (i), 24(1)(c)(iii) and (iii)(a), 49(1)(af) ,(ag), and (d) of the Advocates Act, 1961. And as approved and passed by the Academic Council, Gauhati University on ………………………… 2 ‐ REGULATION ‐ PART – A TITLE, COMMENCEMENT AND DEFINITIONS 1. Title: This regulation may be known as the Regulation of 3yr. Law Degree Course in Semester System with Choice Based Credit and Grading System (CBCGS) leading to the Award of LL.B. / LL.B. (Hons.) Degree. 2. Commencement: a) This regulation shall come into force from 2010‐2011 session. b) The students who took admission in 3yr. law degree course in 2009‐10 session will also be governed by the syllabus & course structure prepared under this regulation from 2010‐11 session i.e. from their Semester – III onwards, with necessary minor adjustments as noted in relevant places of the syllabus and the course structure. In order to reduce the number of papers of the students who took admission in 2009‐10 session this arrangement has been made. However, the results of the students who took admission in 2009‐10 session will be declared in marks & not in grades.
    [Show full text]
  • The Trade Marks Act, 1999
    ABOUT US To take forward the implementation of the National Intellectual Property Rights (IPR) Policy, 2016, Cell for IPR Promotion and Management (CIPAM) was created in the year 2016, as a professional body under the aegis of Department for Promotion of Industry and Internal Trade (DPIIT) to ensure focused action on issues related to IPRs. CIPAM works on addressing the objectives of the National IPR Policy and assists in simplying and streamling of Intellectual Property (IP) process, apart from undertaking steps for furthering IPR awareness, commercialisation and enforcement. ABOUT THE BOOKLET This booklet consists of the basic questions covering various nuances of IP. The questions and answers (Q&A) are a powerful learning tool, breaking the conventional monotonous system of learning. This booklet is to aid you to understand the importance of IPR as a Police officer and as a master trainer. This booklet will build the capacity of the master trainers to understand IPR, implement local training sessions and to conduct the presentation. ACKNOWLEDGEMENT & DISCLAIMER CIPAM is thankful to the International Trademark Association (INTA), Anand & Anand, Khaitan & Co. and Singh & Singh for their immense support and valuable suggestion with respect to the content of this booklet. The information contained in this booklet is provided for educational, information and non-commercial purposes only, and should not be constructed as legal advise or as on offer to perform legal services on any subject matter. All designs and images in this booklet have
    [Show full text]
  • “Trademark Licensing in India- Challenges Faced by Parties”
    DPIIT, MCI Chair on Intellectual Property Rights & Centre for Intellectual Property Rights Research and Advocacy National Law School of India University, Bangalore “TRADEMARK LICENSING IN INDIA- CHALLENGES FACED BY PARTIES” Under the Guidance of Prof. (Dr) T. Ramakrishna, MCI Chair Professor on IPR Submitted By Palak Daga Maharaja Sayajirao University Of Baroda Vadodara 1 Certificate This is to certify that Palak Daga, student from Maharaja Sayajirao University of Baroda,Vadodara has successfully completed and submitted her report,Trademark Licensing in India- challenges faced by parties. This has been submitted in fulfilment of her internship at the Centre for Intellectual Property Research and Advocacy (CIPRA) during the month of 16th November to 16th December 2020. Bangalore, 31st December 2020 Prof. (Dr.) T. Ramakrishna DPIIT, MCI Chair Professor of IPR Research Associate Jnana Teja Bandi 2 DECLARATION Certified that this research work is my original work and I have not borrowed any material from other‟s work nor have I presented this partly or fully to any other institution/college/university. I have completed with all the formalities prescribed in this regard. Date:31st December 2020 Signature: Place: Bangalore NAME: Palak Daga 3 TRADEMARK LICENSING IN INDIA Introduction: A Trademark is a sign capable of distinguishing the goods or services of one enterprise from those of other enterprises. A Trademark registration will confer an exclusive right to the use of the registered trademark.Trademark are protected by Intellectual Property rights. Intellectual Property refers to creation of mind,such as inventions, literary and artistic works,design,symbols,names and images used in commerce.
    [Show full text]
  • Trade Marks Protection Under Indian Trademark Law: an Assessment
    Imperial Journal of Interdisciplinary Research (IJIR) Vol-2, Issue-11, 2016 ISSN: 2454-1362, http://www.onlinejournal.in Trade Marks Protection under Indian Trademark Law: An Assessment Dr.Chandrakanthi. L1 & Dr. Nataraja M. M2 1Assistant Professor, P.G. Department of Law and University Law College Bangalore University, Bangalore -560056 2Assistant Professor, Department of Mechanical Engineering Dr. Ambedkar Institute of Technology, Mallathahalli, Bangalore 560056 Abstract: Today trademark plays very vital role in mean a mark capable of being represented identification of goods and services with their graphically2.Trademark is capable of distinguishing quality. Trademark is a kind of good and the goods or services of one person from those of reputation pertaining to the goods and service others including the shape of goods, their packing provider and helps to identify them with a specific and combination of colours. mark to serve better for the consumer. As it is a ‘A trade mark is a sign that individualizes the kind of intellectual property, legal production is goods or services of a given enterprise and available to it. Violation of trademark right in case distinguishes them from its competitors.3Trade of registered trademark it is infringement and in mark is represented by the symbol TM or ®. case of unregistered trademark it will be passing off. Injunction, damages and account for profit are Therefore, a trademark used or proposed to be used the remedies available for violation of trademark in relation to goods or services for the purpose of rights in India. Now India trademarks are indicating or so as to indicate a connection in the governing under Indian Trade Mark Act, 1999.
    [Show full text]
  • Trademark Cosmopolitanism Sonia K
    Fordham Law School FLASH: The Fordham Law Archive of Scholarship and History Faculty Scholarship 2013 Trademark Cosmopolitanism Sonia K. Katyal Fordham University School of Law, [email protected] Follow this and additional works at: http://ir.lawnet.fordham.edu/faculty_scholarship Part of the Corporation and Enterprise Law Commons, Intellectual Property Commons, and the International Law Commons Recommended Citation Sonia K. Katyal, Trademark Cosmopolitanism, 47 U.C. Davis L. Rev. 875 (2013) Available at: http://ir.lawnet.fordham.edu/faculty_scholarship/525 This Article is brought to you for free and open access by FLASH: The orF dham Law Archive of Scholarship and History. It has been accepted for inclusion in Faculty Scholarship by an authorized administrator of FLASH: The orF dham Law Archive of Scholarship and History. For more information, please contact [email protected]. Trademark Cosmopolitanism Sonia K. Katyal* The world of global trademarks can be characterized in terms of three major shifts: first, a shift from national to global branding strategies; second, a shift from national and regional systems to harmonized international regimes governing trademark law; and third, a concurrent shift from local to transnational social movements that challenge branding and other corporate practices. This Article details how each of these areas are deeply intertwined with one another, and also how the emergence of a transnational trademark regime carries important implications for freedom of expression worldwide. TABLE OF CONTENTS INTRODUCTION ................................................................................... 877 I. THE RISE OF TRADEMARK COSMOPOLITANISM .......................... 881 A. From National Brand to Global Icon: Consumptive Cosmopolitanism ............................................................... 886 B. The Rise of Corporate Cosmopolitanism ............................ 893 C. The Role of Institutionalized Cosmopolitanism .................
    [Show full text]
  • STATEMENT ABOUT OWNERSHIP OTHER PARTICULARS of AIL JOURNAL FORM I (Rule 3) 1
    ISSN 0975-8208 A S P I R E T R U T H I S G O D Army Institute Of Law JOURNAL Volume XI 2018 Vol. XI, 2018 Army Institute of Law Journal Refereed Journal ARMY INSTITUTE OF LAW JOURNAL Vol. XI, 2018 (ISSN: 0975-8208) Registration No. PUNENG/2007/25057 PATRON Maj. Gen. M.L. Aswal MG AOC & Chairman, Army Institute of Law EDITOR-IN-CHIEF Dr. Tejinder Kaur Officiating Principal, Army Institute of Law EDITOR Dr. Ajaymeet Singh Assistant Professor of Law Army Institute of Law STUDENT EDITORS Mr. Adhiraj Bhandari Ms. Aneet Kaur Disclaimer: The views expressed in the Articles and all other contributions to the “AIL Journal 2018” singularly belong to the individual authors and do not belong to the Editorial Board or the Army Institute of Law. No part of this publication may be reproduced or transmitted in any form by any means, or stored in any system of any nature without prior permission. Applications for permission to use the material shall be made to the publisher. Although every care has been taken to avoid errors or omissions, this journal is being sold on the condition that information given in this journal is merely for reference and must not be taken as having authority or binding in any way on the authors, publishers and sellers who do not owe any responsibility for any damage or loss to any person, for the result of any action taken on the basis of this work. Copyright © 2018 The Army Institute of Law, Mohali, Punjab. All rights reserved.
    [Show full text]
  • Supremo Amicus Volume 7 Issn 2456-9704
    SUPREMO AMICUS VOLUME 7 ISSN 2456-9704 ______________________________________________________________________________ DOMAIN NAMES AND CYBERSQUATTING IN IP LAWS INTRODUCTION Trademarks 1 are the marks which help in By Akansha Srivastava From Amity Law School, Noida, distinguishing one person from those of others and which are capable of being Amity University represented graphically. They are actually the marks of the goodwill which the owner possesses. Trademarks help the common ABSTRACT public to distinguish different goods and services of the same classification. The developments in the field of Therefore, it can be said that the trademarks Information and technology have brought a act as communicators. Trademark allows the new platform for traders and businesses. traders to allow diverse type of products and Information technology has rapidly services. Trademark also needs to be of increased their presence in the online distinctive character2 to make it easy for the markets to attract consumers with the help general public to recognize the difference of the trademark. Therefore, trademarks between the goods. Also, a trademark, like play a very important role and it is crucial to any other sign has to signify something else protect the trademarks. The domain names rather than itself in order to function as a and Cybersquatting’s are also a part of the trademark.3 Trademark also signifies that all trademark and they need protection too. The goods bearing a particular trademark come domain names represent the purpose of from a single course and also on an equal trademarks for online trade and businesses. level of quality 4 and it also acts as prime The registration of domain names is granted instrument in advertising and selling goods.5 on a first come – first serve basis.
    [Show full text]
  • Comparative Advertising: an Eye for an Eye Making the Consumers Blind
    Journal of Intellectual Property Rights Vol 13, January 2008, pp 19-27 Comparative Advertising: An Eye for an Eye Making the Consumers Blind † Rajat Mittal and Aishwarya Singh National Law Institute University, Bhadbhada Road, Barkheri Kalan, Bhopal 462 003 Received 29 August 2007, revised 13 December 2007 Healthy competition has the effect of bringing development. However, it turns ugly when it leads to downfall. Comparative advertising when used with mala fide intention and rancor in the market would only bring down the good product so as to mislead the consumers into buying the wrong products. In India, comparative advertising is rampant, ironically, with utter consternation; one has to accede to the fact that its laws are very bleak and superficial in India. This article throws light upon the legal structure of India with respect to comparative advertising. The article aspires for India’s acknowledgement to its callosity regarding the legal backbone of comparative advertising. The article further accentuates upon what reforms need to be imbibed in the field of comparative advertising and over strides any other mundane article by elaborating upon what lessons can be learnt from other developed nations in order to see ourselves as the ruling market in the world. Keywords: Comparative advertising, injunction, corrective advertising, consumer, advertiser, competitor, trademark In today’s fast moving and frenetic world, nobody has where a more direct and ‘head-to-head’ form of time to sit and contemplate on what is influencing his competition appears too tempting to resist. This is mind or to be more precise coercing his mind into exactly what the article envisages.
    [Show full text]
  • 15 History of Tax Law in India, Constitutional Provisions Relating To
    B.A.LL.B Sem IX LAW OF TAXATION I UNITS: 15 History of Tax Law in India, Constitutional provisions relating to Taxation Nature and Scope of Tax, Definition: Persons, Assesses, Tax Pays, Previous year, Assessment years, Financial year, Income, Gross Taxable Income, Taxable Income, Agricultural Income, Tax Evasion and Tax Avoidance II: Direct Tax UNITS: 20 Income Tax, Residential Status: Rules (Sec.6), Tax Liability Exemption (Sec .I 0), Deduction (Sec.80), related to individual, Expenses & Income, Rebate (Sec.88 & 88 B), Deemed income and clubbing of income, Carried Forward and Set of losses. Ill: Income Tax UNITS: 20 Heads of Income: Income from Salary, House property, Business and Profession, Capital Gain and other sources Calculation of Gross Total and Taxable income, Tax rebate and Computation of Tax Liability, Tax Collection at source and Advance Tax IV UNITS: 20 Assessment Procedure, Types of Assessment Income Tax Authority: Their function, Duties and Powers, Appeal, Offences, Fines and Penalties, Settlement of grievances and Prosecution, Income Tax Act, 1961, Income Tax Rules BOOKS RECOMMENDED: 1. Ramesh Sharma, Supreme Court on Direct Taxes, (1998) 2. SampatIyengar, Law of Income Tax, (1998) 3. Kanga and Palkiwala, The Law and Practice of Income Tax 94 B.A.LL.B Sem IX PRACTICAL PAPER – I Drafting, Pleading and Conveyancing. This course will be taught through class instructions and simulation exercises preferably with assistance of practicing lawyers/retired judges. Apart from teaching the relevant provisions of law, the course will include 15 exercise in Drafting carrying a total of 45 marks and 15 exercises in Conveyancing Carrying another 45 marks (3 marks for each exercise) a.
    [Show full text]