Input Tax Credit (ITC) is the tax paid on purchases made by a business, which can be availed as a deduction at the time of paying output tax liability. This mechanism is designed to avoid the cascading effect of taxes (tax on tax). It is not merely a tax compliance
India’s intellectual property system presents a unique opportunity to reconceptualize IPL from monopoly to stewardship. The paper will argue that Article 21 of the Constitution of India can provide guidance for a global perspective on sustainability based on traditional knowledge systems and factual experience with compulsory licensing. It is suggested
Intellectual Property Rights (IPR) play a crucial role in fostering innovation, entrepreneurship, and economic growth, especially in knowledge-intensive economies. In India, IPR structures have experienced notable advancement, mainly after the country’s adherence to the TRIPS Agreement of the World Trade Organization. These modifications highlight India’s emphasis on technological development, worldwide
The decision in Empire Spices & Foods Ltd. v. Sanjay Bhimraoji Deshmukh (2025 SCC Online Bom 2559) by the Bombay High Court serves as an important precedent for the principle of “Approbation and Reprobation” in intellectual property litigation. The dispute, which revolved around the rival spice marks “RAM BANDHU” and
India has a very rich history of traditional knowledge built over thousands of years. This includes ancient systems of medicine such as Ayurveda, Yoga, Siddha, and Unani, which contain detailed knowledge of herbs, treatments, and healing practices. While this is a great national asset, it also made India a target
J.P. Associates is pleased to announce the 3rd Edition of its Annual Article Writing Competition 2026, inviting law students across India to participate and demonstrate their legal research, analytical ability, and writing proficiency. Building upon the success of its previous editions, this year’s competition expands its scope to include submissions in
INTRODUCTION You do not need to see a brand name to recognize the triangular peaks of a Toblerone bar, nor do you need a logo to identify the iconic spherical gold foil and pleated paper cup of a Ferrero Rocher. But how does a brand legally monopolize a physical shape
The Trade Marks Registry has finally moved away from the outdated Internet Explorer-based signing system to a new Browser Signing Solution. While this is a welcome change, the official manual is incomplete and misses critical steps (especially license purchase & activation). This guide simplifies the entire process into a clear,
This article examines the concept of novelty as a key criterion for patentability and analyses its application under the Indian Patents Act, 1970, as well as in the patent systems of the United States and the United Kingdom. It highlights the role of novelty in determining whether an invention qualifies
INTRODUCTION The copyright infringement and De Minimis defence are often seen as complementary because the De Minimis principle is commonly used as a defence in Intellectual Property (IP) law. The term De Minimis is derived from the Latin phrase “de minimis non curat lex,” which means “the law does not
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