Central excise duties are levied by the Union Government on commodities manufactured or produced within the country and consumed within the country, as against the State excise duties which are levied on alcoholic drinks, opium, etc. Commodities liable to central excise duties are listed in the Schedule to the Central Excise Tariff Act, 1985 (Act […]
ICAI vide its order dated 25.04.2024 held EY guilty. The order is reproduced below DISCIPLINARY COMMITTEE [BENCH-V (2024-2025)] [Constituted under Section 21B of the Chartered Accountants Act, 1949] ORDER UNDER SECTION 21B(3) OF THE CHARTERED ACCOUNTANTS ACT, 1949 READ WITH RULE 19(1) OF THE CHARTERED ACCOUNTANTS (PROCEDURE OF INVESTIGATIONS OF PROFESSIONAL AND OTHER MISCONDUCT AND
Anticipation by public working An invention claimed in a completespecification shall not be deemed to have been anticipated by reason only that at any timewithin one year before the priority date of the relevant claim of the specification, theinvention was publicly worked in India—(a) by the patentee or applicant for the patent or any person
Anticipation by public display, etc —An invention claimed in a complete specificationshall not be deemed to have been anticipated by reason only of—(a) the display of the invention with the consent of the true and first inventor or aperson deriving title from him at an industrial or other exhibition to which theprovisions of this section
Anticipation by previous communication to Government —An invention claimed in acomplete specification shall not be deemed to have been anticipated by reason only of thecommunication of the invention to the Government or to any person authorized by theGovernment to investigate the invention or its merits, or of anything done, in consequenceof such a communication, for
Anticipation by previous publication —(1) An invention claimed in a completespecification shall not be deemed to have been anticipated by reason only that theinvention was published in a specification filed in pursuance of an application for a patentmade in India and dated before the 1st day of January, 1912.(2) Subject as hereinafter provided, an invention
Mention of inventor as such in patent (1) If the Controller is satisfied, upon a request orclaim made in accordance with the provisions of this section,—(a) that the person in respect of or by whom the request or claim is made is theinventor of an invention in respect of which application for a patent has
Refusal to patent without opposition —[Omitted by the Patents (Amendment) Act, 2005,] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income
In cases of “obtaining” Controller may treat the patent as the patent of opponent (1)Where in any opposition proceeding under this Act the Controller finds that—(a) the invention, so far as claimed in any claim of the complete specification, wasobtained from the opponent in the manner set out in clause (a) of sub-section (2) ofsection
Opposition to the patent —(1) Where an application for a patent has been published but apatent has not been granted, any person may, in writing, represent by way of opposition tothe Controller against the grant of patent on the ground—(a) that the applicant for the patent or the person under or through whom he claims,wrongfully
CA Bhuvnesh Kumar Goyal
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