Others

The ITAT Bengaluru Order in the Google AdWords Royalty Tax Case – Part II


In Part I of this two-part guest post on the Google Adwords royalty tax case, Adarsh had explained the critical facts/evidence recorded in the case along with the critical findings of fact made by ITAT from such evidence. In Part II of the post below, he discusses the Tribunal’s findings on the legal issues and critically analyses them. The ITAT Bengaluru Order in the Google AdWords Royalty Tax Case – Part II Adarsh Ramanujan Application of the Law to the…


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Others

The ITAT Bengaluru Order in the Google AdWords Royalty Tax Case – Part I


We are pleased to bring to you a two-part guest post by Adarsh Ramanujan. Adarsh is an advocate primarily assisting clients as a litigation attorney. He has recently started his own counsel practice with offices in Delhi and Chennai after having spent considerable time with Lakshmikumaran & Sridharan at their New Delhi and Geneva offices. He obtained his B.Sc. LL.B. (Hons.) degree (Gold Medalist) from National Law University, Jodhpur  and LL.M. degree from University of California, Berkeley. He is a…


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Copyright

SpicyIP Fellowship 2018-19: The Delhi University Photocopy Case: Is Law Just Politics?


We are pleased to bring to you another guest post by our Fellowship applicant, Kashish Makkar. Kashish is a 2nd year student at NLSIU, Bangalore. This is his second submission for the Fellowship. The first submission can be viewed here. The Delhi University Photocopy Case: Is Law Just Politics? Kashish Makkar Critical Legal Studies (CLS), a jurisprudential movement that started in the late 1970s advocated that law and politics cannot be separated. They were convinced that law is a game…


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Patent

SpicyIP Fellowship 2018-19: Utility or Futility: When Should a Patent Be Revoked on the Ground of Inutility?


We’re glad to bring to you another guest post by our Fellowship applicant, Rishabh Mohnot. Rishabh is a 3rd year student at National University of Juridical Sciences (NUJS), Kolkata. This is his second submission for the Fellowship. The first submission can be viewed here. Rishabh had also written a post for us last year during his internship. Utility or Futility: When Should a Patent Be Revoked on the Ground of Inutility? Rishabh Mohnot Under the Patents Act, 1970, Section 64(1) provides a…


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Copyright

SpicyIP Fellowship 2018-19: Google Images’ ‘View Image’ Button and Copyright Infringement


We’re happy to bring you another guest post by our Fellowship applicant Prarthana Patnaik. Prarthana is a 4th year student at National Law University, Odisha. This is her third submission for the Fellowship. The previous submissions can be viewed here and here. Google Images’ ‘View Image’ Button and Copyright Infringement Prarthana Patnaik Google’s Image Search service allows users to view thumbnail images (low-resolution reproduction of images available on other websites) in response to the specific search query entered by the…


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Trademark

Expenses Incurred by the Assessee for Acquiring Trade Mark is Revenue Expenditure, Says Del HC


(This post is authored by and published on behalf of Mathews P. George) In M/s Hilton Roulunds Ltd v. Commissioner of Income Tax (2018), the Delhi High Court held that the expenditure incurred by the assessee for acquiring trademark was revenue expenditure and not capital expenditure. Accordingly, the expenditure is deductible under Section 37(1) of the Income Tax Act, 1961. As per the first licensing agreement, the appellant had to pay running royalty at the rate of 1.8% of the…


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Patent

Understanding the Public Interest Element of the Injunction Analysis in Patent Infringement Cases


We are pleased to bring to you a guest post by Adarsh Ramanujan. Adarsh is an advocate primarily assisting clients as a litigation attorney. He has recently started his own counsel practice with offices in Delhi and Chennai after having spent considerable time with Lakshmikumaran & Sridharan at their New Delhi and Geneva offices. He obtained his B.Sc. LL.B. (Hons.) degree (Gold Medalist) from National Law University, Jodhpur  and LL.M. degree from University of California, Berkeley. He is a qualified…


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Patent Plant Variety Protection

NSAI’s Lopsided Take on Patenting of Biotech Innovation in Agriculture 


Last week, we had brought to you a guest post by NSAI on the ongoing Monsanto-Nuziveedu patent dispute. We now bring to you another guest post on this dispute by Mr. Bhagirath Choudhary, the founder director of the South Asia Biotechnology Centre (SABC), New Delhi and Dr. Usharani KS, who practices at Prometheus Patent Services, Hyderabad. This post is in response to NSAI’s post, which in turn was in response to Prashant’s post on whether Monsanto’s invention can be protected as a plant variety…


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Patent Plant Variety Protection

National Seed Association of India (NSAI) on Delhi High Court’s Judgment in the Monsanto-Nuziveedu Dispute


We bring you a guest post from Mr. R.K. Trivedi, Director (Technical) of National Seed Association of India (NSAI). This post is in response to Prashant’s post on whether Monsanto’s invention can be protected as a plant variety and seek benefit-sharing from Nuziveedu, which was published on the blog last week. As readers may be aware, Monsanto is locked in what is possibly the biggest patent/technology battle against various seed companies for some years now. The main seed companies at…


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Others

SpicyIP Jobs: Research Fellows (Law) at CIIPC, NLU Delhi; Apply by 3rd June


We’re pleased to announce that the National Law University, Delhi is looking to engage three full-time Research Fellows (Law) for the Centre for Innovation, Intellectual Property and Competition (CIIPC), at its campus in Dwarka, New Delhi. The deadline for sending applications is June 3, 2018. For further details, please read the call for applications below. Call for Applications – Research Fellows (Law) Position: National Law University, Delhi (‘University’) is seeking to engage, on a contractual basis, three full-time RESEARCH FELLOWS (LAW)…


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