9899826222
PPSINGH & ASSOCIATES is a firm of Chartered Accountants having office in NCR Delhi just 0.5 km from Anand Vihar ISBT Delhi the capital of India established in the year 2003.
4F -CS-03, 4th Floor, Ansal Plaza, Sector-1, Vaishali, Ghaziabad- 201010 (UP)
Late fee/ penalties for default/ offences under Income Tax Section Nature of default Quantum of penalty Comments 234E Fee for default in furnishing statements of TDS or TCS
Prohibition or restriction on cash transactions under income tax Section Nature of cash transaction Restriction/prohibition Threshold limit comments 40A(3) Expenditure for business or profession expenditure in respect of
List of important deductions from gross total income under chapter VIA General points: Deduction not available from certain types of income which is subject to special provisions/special tax rate under
Income Tax in certain special cases- chapter XII Section Heading comments 110 Determination of tax where total income includes income on which no tax is payable. In such a
CHAPTER –XII-A SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Section Section heads Comments 115G Provision of this chapter as discussed is optional and assessee may not avail
CHAPTER XII-B SPECIAL PROVISIONS RELATING FOR TAXATION OF CERTAIN COMPANIES 115JB Special provision for payment of tax by certain companies based on book profit. Positive adjustments by
Conclusion:
A trademark is a sign capable of distinguishing the goods or services of one enterprise from those of other enterprises. Trademarks are protected by intellectual property rights. Trademark protection can be obtained through registration, by filing an application for registration with the national/regional trademark office and paying the required fees. At the international level, you have two options: either you can file a trademark application with the trademark office of each country in which you are seeking protection, or you can use WIPO’s Madrid System. Trademark registration will confer an exclusive right to the use of the registered trademark. This implies that the trademark can be exclusively used by its owner, or licensed to another party for use in return for payment. Registration provides legal certainty and reinforces the position of the right holder, for example, in case of litigation. The term of trademark registration can vary, but is usually ten years. It can be renewed indefinitely on payment of additional fees. Trademark rights are private rights and protection is enforced through court orders. A word or a combination of words, letters, and numerals can perfectly constitute a trademark. But trademarks may also consist of drawings, symbols, three-dimensional features such as the shape and packaging of goods, non-visible signs such as sounds or fragrances, or color shades used as distinguishing features – the possibilities are almost limitless. WIPO Proof can prove in-market use of a trademark at an exact point in time by producing immutable digital evidence of such use. This is useful, and essential in certain jurisdictions, for applying for new trademarks or renewing existing trademark registrations.
Disclaimer: The information provided above is for general informational purposes only. The content of the above article has been drawn with utmost care and diligence on the basis of available information and applicable procedures. Efforts have been made to provide accurate, adequate and complete information with no responsibility of the author whatsoever. Readers are advised not act solely on the basis of this article and go though the applicable legal provisions.