DOCSLIB.ORG

Comparative Advertising: an Eye for an Eye Making the Consumers Blind

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read 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. It throws light on making a particular decision. Be it the appropriate the impact of comparative advertising in duping the college or the most suitable commodity one gullible and ingenuous consumers into buying the purchases. Is it the peer pressure, is it the product misleading product, encourages ethical advertising image or is it the quality? Ironically, the former two and envisages how imperative it is for India to seem to be the most influencing factors. One such strengthen its law on comparative advertising if it convincing medium is advertisements. If it is wants to carve its own niche in the world. A world- repeatedly screened on television or broadcasted on class legal system is absolutely necessary to support radio in a flashy and attractive way that the product an economy that aims to be world class. India needs you are purchasing is bought only by losers and that to take a hard look at its commercial laws and system the product the advertisement advocates is the one of dispensing justice in the commercial matters.2 that winners buy – are you sure you would not purchase the defamed product hesitantly? If it is Comparative Advertising: Pepsi started it, Coke shown that your favourite superstar prefers the answered it and Sprite laughed last 3 product A instead of B because B is costly, would it Known in the trade as, ‘Knocking Copy’ , make B abhorrent for you? The assumption that the comparative advertising is a technique by which a consumers are easily manipulated and the advertisers product is compared with a competitive product with 4 must therefore be policed has been prevalent for the intent of proving its superiority. In contrast, the several decades, and with the liberalization of more traditional advertising approach of promoting economies, today every representation of product or sales is based solely on the merits of a particular service is what ‘others are not’1 but how far should a product or service. To elucidate upon it in a better competitor be permitted to go when seeking to way, during the 1996 world cup cricket, Coca-Cola persuade consumers to purchase his products? The rigorously campaigned itself to be the ‘official cold legality of comparative advertising, perhaps, the drink of the Indian cricket team’ and then Pepsi came crudest form of Commercial Darwinism in this field is up with an advertisement saying ‘nothing official continuously being tested by competitors in situations about it’. According to the European Council _________________ Directive 85/450 of 10 September 1984, Section 2(2a) †Email: Corresponding author: [email protected] ‘comparative advertising’ means an advertising which Published in Articles section of www.manupatra.com 20 J INTELLEC PROP RIGHTS, JANUARY 2008 explicitly or by implication identifies a competitor or than the condition of truth are unjustifiable and goods or services of a competitor’. Directly using a therefore not to be imposed.7 It motivates producers to competitor’s trademarked product or service, or enhance the quality of their products.8 Further, it indirectly making a reference to competitor’s product increases competition by lowering barriers to market or services by insinuation or implication both are entry.9 Moreover, all consumers benefit from covered in this definition. comparative advertising10 as they are given better Generally, the main aim behind comparative options. Also, advertising enhances the potential for 11 advertisement is to promote one’s product at the increasing profits through market share gains. expense of another. This produces a situation of Comparative advertising is nothing but challenging clashing principles and generates debates on the the facts and is generally less misleading than one- legality of comparative advertisement. The reason lies sided advertising. One may say that his washing in the fact that ‘[t]ypically, comparative powder offers the best results but is not he more advertisements contain more or at least apparently convincing if he can prove its performance through an more information than normal advertisements….and objective test? Consumers are presented with a very the possible abuse or benefit to the consuming public wide choice and therefore have to be offered detailed is greater.’5 In addition, consumers seem to accord information of products. If comparative advertising greater importance to comparative claims than to non- caters to that need, then how can one object? comparative claims. Legislative authorities, courts, Consumers do not require commercial ‘songs of administrative agencies, researchers, and consumer’s praise’ but evidence, which at times is best, provided representatives often deal with the same in a direct comparative study. straightforward question: To what extent should the Historical Evolution: A Consequence of Capitalist comparative adverting be authorized or limited? The Tendencies answer lies in the articulation of the conflicting The struggle for acquiring the coveted supreme interest of the parties involved in comparative command has always existed. In the nineteenth advertising; the advertiser, the competitor and the century, it was amongst the rulers to rule till eternity consumer. Conflict between the advertiser and the 6 and in today’s hi-tech world the fight is to rule the competitor plays the most significant role. On one market. Commodities given by the market have hand competitors will be concerned for their goodwill always been inevitable for our survival. Be it the rich and on the other hand restriction on comparative class who want to agglomerate them and carry on advertising will not allow their advertisers to pursue with their flamboyance or be it the working class who the objective of informing the public about the need goods as bare minimum necessity. The qualities of their products and services in a way so consumer has always been craving for the best with that a consumer is more likely to buy them. least bit of expenditure following the Bentham’s Comparative advertising weakens the commercial philosophy of maximum pleasure with minimum loss. magnetism of other’s trademark. In earlier times, the products were scarce and so were However, dissenting from the popular belief, many not much in competition. The only thing, then, which might think it is difficult to follow the grounds on evaded manufacturers, was identification of their which the opponents of comparative advertisements products in the market. Gradually, the concept of base their arguments. Competition is ‘unfair’ by its registered trademark evolved. As time passed, nature and leaves no room for sentimental competition between commodities became fierce paternalism. The very reason competitor enters a making ‘product image’ important for the item to market is to eliminate as many competitors as survive in the market. All this led not only to possible and to acquire the largest possible market deliberate attempts for enhancement of one’s share. Comparative advertising verbalizes commercial product’s image12 but an intentional attempt to abase activity. If one is allowed to compete then why the competitor’s commodity so as to increase the shouldnot he be allowed to state against whom and former product’s market value. Manufacturers could against what he is competing and adduce evidence to go to any extent to launch their product in the market show that what he is offering is superior to what the in a grand way. One of the leading ways was others are offering? Comparative advertising simply advertisement. In the initial stages of advertisements, mirrors free market activity and any restrictions other the reference towards the rival commodity was not Published in Articles section of www.manupatra.com MITTAL & SINGH: COMPARATIVE ADVERTISING: AN EYE FOR AN EYE MAKING THE CONSUMERS BLIND 21 direct and explicit. Instead, the compared product was comparative advertisements were violative of law. On referred to as the ‘leading product’. In such cases, target the contrary, Germany, which was not very was never clear but reference was evident. However, apprehensive of comparative advertising in the early when in the field of advertisements, the dark road to stages, after Reichsgericht verdict in 1931,17 unfair use of registered trademarks was taken through prohibited even truthful negative advertising brazen and petty remarks over the rival product so as to (advertisements criticizing competitors).18 However, cause damage to its reputation and thrive on it, the with passing time it too became more flexible.
Load more

Recommended publications
  • 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.
    [Show full text]
  • 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]
  • 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]