Section 91 of the Trade Marks Act, 1999

Trademark

This article discusses Section 91 of the Trade Marks Act, 1999. It covers the process of appealing to the Appellate Board against decisions made by the Trademark Registrar. This article gives a detailed overview of Section 91, including the structure of the Intellectual Property Appellate Board, reasons for appeal, time limits for filing an appeal, … Read more

Section 12: Refusal of Trademark Registration

Section 12 of Trade Marks Act, 1999

This article discusses Section 12 of the Trade Marks Act, 1999, focusing on the honest and concurrent use of a trademark, along with relevant case laws and essential details. Introduction Trademarks play a crucial role in brand identity. According to Section 2(zb) of the Trade Marks Act, 1999, a trademark is defined as a mark … Read more

Form 10F: Income Tax Declaration for Non-Residents

RBI and Article 12

This article was prepared by India Press Live. It outlines the purpose and significance of Form 10F under the Income Tax Act, including the requirements for filing, the benefits of having a Tax Residency Certificate, and the necessity for a Digital Signature Certificate when seeking Double Tax Avoidance Agreement (DTAA) benefits. Introduction The world today … Read more

Section 194K: Tax on Mutual Fund Distributions

Section 87A

This article provides a comprehensive overview of Section 194K of the Income Tax Act, 1961, focusing on how tax is deducted from income related to mutual funds. It elaborates on the process of TDS deductions regarding dividends from mutual funds, as well as the provisions pertaining to income from units managed by specified companies. Additionally, … Read more

Section 60 of the Trade Marks Act, 1999: Assignment of Trademark Rights

Trademark

This article is written by a legal expert and offers a comprehensive overview of Section 60 of the Trade Marks Act, 1999. It discusses the definition and importance of trade marks, the registration process, and key legal provisions. The analysis includes insights into the objectives and applications of Section 60, as well as relevant judicial … Read more

Section 194C of the Income Tax Act, 1961: Tax on Contractor Payments

Section 87A

This article provides an in-depth look at Section 194C of the Income Tax Act, 1961. It explains its key features, compliance requirements, and the implications of failing to adhere to its stipulations. Introduction Navigating the world of taxes can be tricky, especially when dealing with specific sections of the Income Tax Act, like Section 194C. … Read more

Section 43B of the Income Tax Act, 1961: Tax Deductions

Tax on shareholders income

Understanding Section 43B of the Income Tax Act, 1961 Taxation can be quite a tricky subject, but it holds a vital role in how governments generate revenue to fund various functions and services. The Indian government has the right to impose taxes on individuals and corporations for any financial transactions. There are various forms of … Read more

How Can AI Help Lawyers Work Better?

Separation of powers

Artificial Intelligence (AI) has been around for a long time but was typically limited to researchers and scientists because it often needed advanced technical skills and powerful computers. Now, tools like ChatGPT and Gemini have opened the doors to AI for everyone; you can engage with AI just by chatting with it. In the past … Read more

Doctrine of Separation of Powers

Separation of powers

In this article, we explore the doctrine of separation of powers, its evolution from the thoughts of ancient philosophers to contemporary legal frameworks, particularly within the Indian context. This doctrine is crucial for understanding how democracies function and the important checks and balances that exist within government systems. We also discuss the merits and demerits … Read more

Pre-Incorporation Contracts: A Brief Overview

contract

This article discusses the legal implications of pre-incorporation contracts and their enforceability under various laws in India. It examines the Specific Relief Act, the Indian Contract Act, and the Companies Act, covering key concepts and relevant judicial judgments. Introduction When starting a new business, there are several critical steps that need to be taken even … Read more