Bench:Bhargav D. Karia
7 IP cases indexed. Covers patent, trademark matters.
Cases Presided Over
7 cases indexed | Page 1 of 1
The Principal Commissioner of Income Tax 1, Vadodara v.M/s Sun Pharma Sikkim
The Revenue filed tax appeals under Section 260A of the Income Tax Act, 1961, challenging the common order dated 24.08.2022 passed by the Income Tax Appellate Tribunal, D-Bench Ahmedabad, for Assessment Years 2013-2014 and 2012-2013. The Revenue raised multiple substantial questions of law regarding the assessee's claim for deduction under Section 80IE, including issues relating to the authenticity of documents for purchase of plant and machinery, splitting/reconstruction of existing business, rejection of books of accounts, and apportionment of various expenses. The Gujarat High Court dismissed the tax appeals, relying on its earlier decision of even date in Tax Appeal Nos. 183 and 184 of 2020 for the same assessee covering Assessment Years 2010-2011 and 2011-2012, where identical issues had been dismissed.
The Principal Commissioner of Income Tax, Vadodara-2 v.M/s Sun Pharma Sikkim
The Revenue filed tax appeals under Section 260A of the Income Tax Act, 1961, challenging the Income Tax Appellate Tribunal's common order dated 16.05.2019 that allowed M/s Sun Pharma Sikkim's claim for deduction under Section 80IE for Assessment Years 2010-2011 and 2011-2012. The Gujarat High Court examined multiple substantial questions of law concerning the genuineness of plant and machinery purchases, whether the assessee firm was constituted by reconstruction of an existing business, and the apportionment of selling, distribution, and R&D expenses. The Court found no reason to interfere with the concurrent findings of fact recorded by the Tribunal and dismissed both appeals.
Galatea Ltd v.Diyora And Bhanderi Corporation
Galatea Ltd filed a suit alleging infringement of its Patent No. 271425 against Diyora And Bhanderi Corporation. Concurrently, the defendants filed a counter claim seeking the revocation of this patent. The Gujarat High Court examined both the infringement claims and the validity challenges raised by the defendants. Ultimately, the court found that the plaintiffs failed to prove infringement, and consequently, rejected the counter claim for revocation, affirming the novelty and inventive step of the suit patent.
Consitex S.A. v.Sharad Rampal Jain And Sudeep Gautamchand Dhing Trading As Siesta Pharmaceuticals & 1 other(s)
The Gujarat High Court disposed of the Rectification Application (C/RA/50/2022) filed by Consitex S.A. The application sought action regarding a trademark, but the petitioner subsequently informed the court that the trademark in question had already been removed by the Registry. Consequently, the court allowed the withdrawal of the application.
Symphony Limited v.Raj Cooling System Private Limited
Symphony Limited filed a suit against Raj Cooling System Private Limited alleging infringement of its registered design (No. 288184) for air coolers. The dispute was settled amicably between the parties, leading to the court disposing of the suit.
Mita Ashok Kapoor Through Poa Paresh Ajitkumar Kapoor v.Raj Cooling System Private Limited
The plaintiffs filed civil suits alleging that the defendant was infringing their registered design for an air-cooler grill. The plaintiff holds registrations (No. 324986-017 and No. 233559) covering the unique shape and configuration of the grill. The court examined the claims, noting a striking similarity between the designs and finding that the plaintiffs had made out a prima facie case for protection.
Mohalla Tech Priavte Limited v.Lagdhir Jugaldip Bharatkumar
The Gujarat High Court heard an appeal challenging an ex-parte ad-interim injunction granted in a trademark suit. While the appellant argued the initial order failed to meet mandatory procedural requirements under Order 39 Rule 3 CPC, the court chose not to interfere with the interim order at that stage. Instead, it directed the trial court to proceed expeditiously with hearing the Injunction Application on its merits, ensuring both parties are given a full opportunity to be heard.
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