Introduction Trademark laws are designed to protect company identities, not to create rigid monopolies that fail to reflect market realities. Registration grants statutory rights, but these rights are subject to consistent and lawful use. The Trade Marks Act of 1999 introduced Section 47 to prevent the Register from becoming cluttered with dormant or speculative marks … Continue reading Delhi High Court Held: Registered Trademark Can Be Cancelled for Non Use
SME IPO in India: Regulatory Architecture, Profitability Threshold & Market Valuation Approach
Introduction Over the past decade, the SME listing route has transformed capital access for emerging Indian businesses. Instead of relying solely on private equity, debt funding, or promoter capital, growth-stage companies can now tap public markets through dedicated SME segments of recognized stock exchanges. In India, SME listings take place on: BSE SME Platform NSE … Continue reading SME IPO in India: Regulatory Architecture, Profitability Threshold & Market Valuation Approach
Customs Enforcement of Trademark Rights Explained
Legal and Customs Perspectives on Import and Export Trademark Registration Requirements The Trade Marks Act of 1999 protects a brand's identity and seeks to prevent the distribution of illicit and counterfeit goods by granting exclusive rights to the registered trademark owner. The Customs Act of 1962 regulates the import and export of goods, providing the … Continue reading Customs Enforcement of Trademark Rights Explained
Limits of Trademark Exclusivity over Generic Words: An Analysis of Mayank Jain v. Atulya Discs
Introduction In the case of Mayank Jain v. Atulya Discs, the Delhi High Court examined the extent to which a trader can claim exclusivity over the terms that are generic or commonly used in business. The case raised the broader legal question of whether generic terms in the public domain can be monopolized under trademark … Continue reading Limits of Trademark Exclusivity over Generic Words: An Analysis of Mayank Jain v. Atulya Discs
Understanding the Merger Cooperation Agreement
INTRODUCTION TO MERGER COOPERATION AGREEMENT When companies agree upon the scheme of compromise or arrangement between shareholders and company i.e. merger, in such case to define the road map of complete merger transaction, companies enter into the merger cooperation agreement. It is a pre-closing contract entered into between the companies that have agreed in principle … Continue reading Understanding the Merger Cooperation Agreement
Navigating AI and Copyright: India’s Emerging Legal Landscape
AI is a versatile technology that is revolutionizing various industries. Generative Artificial Intelligence has transformed the creation of writing, images, music, and code by enabling machines to produce original content. As artificial intelligence programs continue to evolve, founders, developers, and users encounter complex legal challenges. Jurisdictions worldwide have adopted diverse approaches to address these challenges, … Continue reading Navigating AI and Copyright: India’s Emerging Legal Landscape
Understanding Voluntary Liquidation in India
INTRODUCTION TO THE VOLUNTARY LIQUIDATION Section 59 of the Insolvency and Bankruptcy code states about the voluntary liquidation of corporate person and the voluntary liquidation is in accordance to the rules of Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017. It has been seen that promoters are actively opting for voluntary liquidation … Continue reading Understanding Voluntary Liquidation in India
Amalgamation: Insights from the Insolvency Lens
Companies Act, 2013, do not define “amalgamation” and it has been expressed as the scheme of arrangement and merger in terms of section 230 and 232 of the Companies Act, 2013. However, section 2(1B) of the Income Tax Act defines amalgamation as merger between one or more companies with another company or the merger or … Continue reading Amalgamation: Insights from the Insolvency Lens
Haldiram Case: A Model for Corporate Restructuring
A compromise or arrangement under Sections 230–232 of the Companies Act, 2013 is a statutory mechanism that allows companies to reorganize their business by transferring parts of an undertaking, merging entities, or absorbing assets and liabilities. Courts approve the scheme, and once sanctioned, it becomes binding on all stakeholders. The recent NCLT Chandigarh Bench order … Continue reading Haldiram Case: A Model for Corporate Restructuring
Understanding Slump Sale vs Demerger: Key Tax Differences
A company can sell its assets and liabilities through slump sale. As per section 2(42C) of the Income Tax Act, "slump sale" means the transfer of one or more undertaking, by any means (“by any means” was substituted with “as result of sale” as per the Finance Act, 2021. In my opinion and understanding, it … Continue reading Understanding Slump Sale vs Demerger: Key Tax Differences
DUCTUS EDGE 