kinds of bonus and cannot, therefore, be said to have the spin-off benefits claimed by the appellant. Similarly, the submission that all agreements inconsistent
which could not be set off against profits could be set off against the capital gains, viz., Rs. 90,400".
The conclusion ... depreciation for the year and set off against the dividend income.
In the case of Laxmichand Jaiporia Spinning and Weaving Mills, In re the question
favour of
Bilashpur Spinning Mills and Industries Limited, a sister concern of the
plaintiffs. After the said loan was paid off, UCO Bank returned
cited ( Sri Chamundeswari Weaving and Trading Co. Pvt. Ltd. v. The Mysore Spinning and Manufacturing Co. Ltd. ) a decision of the Division Bench holding ... application to a High Court or to the Registrar for taking off from the register a registered trade mark on the following grounds. The relevant
allowed against the income earned and the loss ascertained should be set off against the income of the assessee arising from other heads. In support ... contention, Mr. Bajoria cited the following decisions:
( a) CIT v. Bihar Spinning and Weaving Mills Ltd. [1953] 24 ITR 108 (Cal). The assessee in this
debits to the profit and loss account for writing off of goodwill or investments written off amounting ... Supreme Court in the case of CIT v. Century Spinning and Manufacturing Co. Ltd. , under the Super Profits Tax Act, 1963, and both in view
agreement between the parties that the rent should be set off or adjusted against this amount. It is contended on behalf of the petitioner that ... reasons stated by the petitioner tenant that they have been set off or adjusted. It is also on record that though the summons had been
Washing Machines. Compressors (Machinery), Electrical Tool Set consisting of Electric Drills (Machines), Spin Dryers and Can Openers.
3. The respondent Tosiba Appliances Company ... appellant company served a legal notice of infringement and passing off in respect of their registered trade mark on the respondent company. In the said
carry forward the same to the extent it was not set off under Sub-section (1) of the said section to the following year ... when the loss was sustained that such loss could not be set off against the income of the subsequent year was not binding
standing in the name of the appellant, viz. electric washing machines and spin dryers, in respect of the trade mark 'TOSHIBA ... pass off his goods as the goods of another person".
A person seeking to resist a claim for passing off has in these circumstances