Commissioner Of Income Tax-8 vs M/S. Gem Plus Jewellery India Ltd on 23 June, 2010
Author: D.Y.Chandrachud
Bench: D.Y.Chandrachud ... Commissioner of Income Tax-8 ..Appellant.
Vs.
M/s. Gem Plus Jewellery India Ltd. ..Respondent.
....
Ms Suchitra Kamble for the Appellant.
Ms Arti Vissanji with
GEM DDC21004 28,400 17.66
DE-CAL GEM DDC21005 28,800 17.65
DE-CAL GEM DDC21134 28,688 17.80
DE-CAL GEM DDC21135 ... GEM DDC21351 25,190 19.66
DE-CAL GEM DDC21352 28,690 20.10
DE-CAL GEM DDC21090 28,490 24.00
PLUS
DE-CAL GEM DDC21136
High Court in the case of
Commissioner of Income Tax v. Gem Plus Jewellery India Ltd. : (2011)
330 ITR 175 Bombay. He submitted that ... Bombay High Court‟s
decision in Gem Plus Jewellery (supra) has been followed by the
Karnataka High Court in CIT v. TATA ELXSI
this court in the case of Commissioner of
Income-Tax vs. Gem Plus Jewellery India Ltd. , [2011] 330 ITR 175
(Bombay), in support ... objection, does not dispute that the decision of
this court in Gem Plus Jewellery India Ltd. , (supra) applies to the
present facts. However, refuses
relying on the decision in the case of Gem Plus
Jewellery India Ltd ignoring that the department has not
Gaikwad RD
2/5 16-ositxa ... decision of this Court in Commissioner of Income Tax v. Gem
Plus Jewellery India Ltd.1 and which was considered by the Apex
Court
uses the marks
'DE-CAL GEM' and 'DE-CAL GEM PLUS' for identical products in similar
packaging, colour combination, layout ... decided to
change the mark 'DE-CAL GEM' and 'DE-CAL GEM PLUS' as well as the
packaging
decision of the Bombay High Court in CIT v. Gem Plus Jewellery India
Ltd. (2011) 330 ITR 175 (Bom.) which held that foreign exchange
fluctuations
High Court of Bombay in 'COMMISSIONER
OF INCOME TAX VS. GEM PLUS JEWELLERY INDIA
LTD. ', 330 ITR 175. The aforesaid submission also
could
Court in the case of
'Commissioner of Income Tax v. Gem Plus Jewellery
India Ltd. ,' [2011] 330 ITR 175 [Bom] , wherein
with the decision
rendered by Bombay High Court in CIT v. Gem Plus Jewellery India Ltd. ,
[2011] 330 ITR 175 (Bom) and that of Karnataka
