Propertyshare Online Platform Private ... vs Deputy Commissioner Of Income Tax ... on 31 July, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE "B" BENCH ... Member
ITA No. 970/Bang/2024
(Assessment Year:2022-23)
Propertyshare Online Platform DCIT, Circle 3(1)(1)
Pvt. Ltd. BMTC Building
E715, 7th Main
2014 to 18/12/2014
i) Mode of Sales Online platform of Bombay Stock Online platform of Bombay
Exchange Stock Exchange
j) Mode of receipt ... 2013 to 01/10/2013
i) Mode of Sales Online platform of Bombay Stock Online platform of Bombay Stock
Exchange Exchange
j) Mode of receipt
2014 to 18/12/2014
i) Mode of Sales Online platform of Bombay Stock Online platform of Bombay
Exchange Stock Exchange
j) Mode of receipt ... 2013 to 01/10/2013
i) Mode of Sales Online platform of Bombay Stock Online platform of Bombay Stock
Exchange Exchange
j) Mode of receipt
2014 to 18/12/2014
i) Mode of Sales Online platform of Bombay Stock Online platform of Bombay
Exchange Stock Exchange
j) Mode of receipt ... 2013 to 01/10/2013
i) Mode of Sales Online platform of Bombay Stock Online platform of Bombay Stock
Exchange Exchange
j) Mode of receipt
distributor was advised to fill up the forms for
onboarding on online platforms to receive online payments. This is a project
distributorship (Special distributor given ... instruction
to deliver the cylinder & submit forms for onboarding on online platforms.
4. Distributor has been given written instruction to deliver the cylinder
marketing of the said goods under the said
designs through online platforms across the globe.
12. The case of the plaintiff is that the defendant ... HAIR DRYER and ELECTRIC KETTLE of his
registered designs on online platforms, particularly, ' Flipkart'
and 'Amazon' under the name 'ANIAN
services to its clients and is one of the
well-known online platform in India for providing services related to
utility bill payments, recharges, ticketing ... through online platform which also encompassed within itself
other expenses which were incurred at the backend of the platform of
the online aggregator for connecting
online market places
including- "Flipkart" (being the e-commerce platform/online market
place of the erstwhile defendant no. 2) and "Amazon ... being another
e-commerce platform/online marketplace of a different entity). All
the above said goods of the plaintiff (various and all kinds of lamps
been selling its impugned goods of
identical nature through online platforms. The defendant
has adopted and started using the infringing marks of
CRAZYLIPS and BABY ... from using, selling, soliciting, exporting,
displaying, advertising offline or online selling,
soliciting, networking through online platforms like
FLIPKART, AMAZON, SHOPCLUES
complaints. According to Appellant, though
MahaRERA updated its software and provided online platform for filing
complaints against unregistered projects, only few particulars could be
uploaded ... such online platform, which did not enable Appellant either to
raise prayers or to submit documents in support of the complaint.
Accordingly, Appellant lodged online
