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Copyright

Eastern Book Company v. DB Modak, (2008) 1 SCC 1

ISSUE:

What should be the standard of originality with respect to the derivative works (here, the copy-edited version of supreme court judgments) to make the work eligible to be called the author's original work and hence get protection under the Copyright Act of 1957?

RULE:

The originality which is required relates to the expression of the thought.

A derivative work to receive copyright protection, it must be demonstrated that the derivative work is more than just a copy of the original and must contain the author's independent skill apart from capital and labour, which is not negligible or trivial.

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Trademark

Anheiser-Busch Inc. v. Budejovicky Budvar [1984] F.S.R. 413 (CA) (U.K.)

ISSUE:

Whether BB and AB were entitled to use the name "Budweiser"?

Whether the exercise of the judge's discretion under s12(2) can be impugned?

Whether the Court of Appeal decision has disposed of AB's Section 11 objection to BB's application?

Whether the Court ought to exercise the discretion conferred by Section 12(2) in favour of BB?

RULE:

The use of the same trademark by two different companies may not be considered trademark infringement if the two companies' products are marketed to different segments of the population and if the two companies have different reputations.

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Trademark

Dongre v. Whirlpool 1996 PTC (16)

ISSUE:

Whether or not the action for passing off is maintainable against the registered proprietor of a trademark by the respondents who are not the registered proprietors of the 'whirlpool' trademark concerning washing machines?

Whether or not the respondent acquired a transborder reputation?

Whether such transborder reputation transcends territorial boundaries or not?

RULE:

The doctrine of transborder reputation recognizes that a trademark can acquire goodwill in a country even if it is not used or registered in that country. This is because consumers in one country may be aware of a trademark from another country through advertising, international trade, or other means.

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Trademark

Ananda Expanded Italics (Req), re- 2002 (24) PTC 427 CB

ISSUE:

The issue here was whether fonts fit the definition of ‘artistic work’ as provided for under Section 2(c) of the Copyright Act, 1957 and whether they can therefore be registered for copyright under the same act.

RULE:

Fonts/typefaces are not artistic works under Section 2(c) of the Copyright Act, 1957. This means that fonts/typefaces cannot be protected by copyright in India.

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Trademark

Toyota Jidosha Kabushiki Kaisha v. M/S Prius Auto Industries Limited [SC, December 14, 2017]

ISSUE:

Whether Prius Auto is guilty of passing off their products through the "Prius" trademark, thereby harming Toyota's market reputation?

RULE:

Use of a registered trademark for a product or service that is not similar to the goods or services for which the trademark is registered is not trademark infringement.

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Residence and Source Rules

Ebay International Ag, Mumbai v. Assessee, ITA, No.6784/M/2010

ISSUE:

Whether eBay India and eBay Motors can be considered as a permanent establishment of the assessee?

Whether eBay India constitute a dependent agent or not?

RULE:

The dependent agent has and habitually exercises, in that State, the authority to negotiate and enter into contracts for or on behalf of the enterprise.

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Residence and Source Rules

Formula One World Championship Ltd. v. Commissioner of Income-tax [2017] 394 ITR 80 (SC)

ISSUE:

Whether FOWC was having any 'Permanent Establishment' (PE) in India in terms of Article 5 of DTAA?

RULE:

The India-UK treaty defines permanent establishment in Article 5(1) as "a fixed place of business through which the business of an enterprise is wholly or partly carried on."

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Residence and Source Rules

The Anglo-French Textile Co. Ltd. v. CIT, AIR 1951 Mad 597

ISSUE:

Whether, in the circumstances of this case, the assessee company had any business connection in British India within the meaning of Section 42 (1) of the Act?

RULE:

Only a part of the operations which eventually result in the realisation of profits is carried on in British India has directed an apportionment of the profits so as to render liable to Indian income tax only that portion of the profits which can reasonably be attributed to the business operations that are carried on in British India.

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Residence and Source Rules

GVK Industries v. Income Tax Officer, (2011) 4 SCC 36

ISSUE:

Whether the Parliament has the power to enact laws for extraterritorial aspects for the territory of India or the welfare of the Indians?

RULE:

Article 245(1) does not extend to those extraterritorial aspects that do not have a nexus with India.

The Parliament can utilize its powers to enact extraterritorial laws only when the law has an impact on the territory of India or for the welfare and interest of the Indians.

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