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I write this after reading the recent judgment of the Delhi High Court in Cub Pty Ltd. Vs. Union of India, where the Court, interpreting Section 9(1) (i) of the Income Tax Act, 1961, concluded that for taxation of capital gains resulting from assignment of intangible assets such as trademarks, brand logos and other IP, the situs of the owner of that asset should be considered. The judgement states that such gains should be taxed only at the place of the situs of the owner. The entire judgement relied on the legal maxim Mobilia Sequuntur Personam, which means movables follow the law of the person. Intellectual properties being movable properties, the ...
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The philosophy of Prof. Lawrence Lessing regarding the control of internet through its code and ‘the declaration of independence of cyberspace’ by John Perry Barlaw are in interlocked stage. The movement of the governance of internet is slowly and slowly moving towards regulations by the state due to the continuously rising threats of Cyber Terrorism, Ransomware etc which has become serious concern to the society. The state in its endeavour to control the internet has come with various technical approaches recently in debate such as net neutrality, encryption policy, backdoor in an encryption etc. However, these find little acceptance because of virtual, complex ...
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How To Become A Cyber Lawyer With the evaluation of e-governance and society moving towards digitization, the Information Technology has penetrated in every sphere of life and the profession of law, being no exception, is immensely impacted by it. The proliferation comprises of e-Business, Digital Communication, Digital Evidence, hacking, DDoS attacks, online frauds and includes everything in the digital realm which has to be handled in court litigations. Further, the internet lacks boundary and as such cyber laws have been structured in a manner to have universal applications. Cyber crime is at all time high and so thrust broad challenges ...
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Rovio Entertainment Ltd , a well-known global producer of online video games, has obtained a partially favourable decision from the Romanian Trademark Office (OSIM) in opposition proceedings (October 12 2015, summoned on October 16 2015). The decision is important for Rovio as OSIM recognised the reputation of the ANGRY trademark for "online video games" in Romania. A Romanian company applied for the registration of the trademark ANGRY BITE (M 2013 01326) for goods in Class 30 and services in Class 35 of the Nice Classification . Rovio filed an opposition against the application based on the following trademarks: ANGRY (CTM 010553634) ...
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International business trade is facing an unprecedented threat of frauds from organized crime, particularly, an intelligent, knowledgeable group of hackers and recent fraud with ONGC is one of the crime involving huge amount of Rs. 197 Cr. Such scams earlier known as Man-In-the-Email Scam now involves sophisticated modus operandi and targets businesses working with foreign suppliers that regularly perform wire transfer payments. Cyber Crimes have become lucrative with a high returns coupled with low risk and as such the hackers have become very focused and motivated. They are not in hurry to launch and attack quickly but act in a slow and steady but aggressively ...
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INTRODUCTION Arbitration has proved to be preferred method for resolving the dispute amicably and it also maintains neutrality, certainty and efficacy by enforcing the principle of party autonomy. In the last couple of years, the pervasiveness of Arbitration in resolving disputes had generated a number of gaps requiring the rules and customs which were absent in the early stages of development of Arbitration. The need was felt to remove the problems experienced in the Arbitration Mechanism and particularly in complex or multi-party proceedings so as to prevent the scope for misuse of Arbitration Process. Considering the need for modifications ...
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During trials, Judges are often asked to rule on the admissibility of electronic evidence and it substantially impacts the outcome of civil law suit or conviction/acquittal of the accused. The Court continue to grapple with this new electronic frontier as the unique nature of e-evidence, as well as the ease with which it can be manipulated or falsified, creates hurdle to admissibility not faced with the other evidence. The prosecution agency continue to resort to Section 63/65 EA Act to prove the secondary electronic evidence, the practice which gets its strength from the law laid down in the State (NCT of Delhi) v. Navjot Sandhu alias Afsan Guru, [(2005) ...
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Introduction From corporate crimes to murder, computer place a role in nefarious activities either as a target, medium or containing evidence and thus, requiring specialist with a skill in the various technologies and legal knowledge to gather evidence stored digitally. As high profile data breaches such as those that hit Sony, JP Morgan, Home Depot etc. continued to grab headlines, the demand for well trained for computer forensic expert is rising who can conduct the requisite investigation to ascertain the offender and cause of security incident and help to mitigate the damage. With the dynamically changing technologies, the computer forensic is ...
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The credit cards frauds are rapidly increasing since the day, the credit card were launched. With the continuous change in the technology, doing transaction over the internet has become part and parcel of the daily life and as such credit cards become more sophisticated incorporating various features for security as well as ease of use. The race is continuous among banks/industry introducing various horizontal and vertical laws and other regulations such as PCI-DSS, ISO 27001 etc. to control the cyber frauds and at the same time, fraudsters/hackers adopting new methodologies to commit the crime as surfaced in recent Kotak Mahindra Bank credit card fraud. ...
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Facts of the case On January 7, 2015 the Court of Appeal of Milan, business division, issued a very interesting decision in the case Yahoo! Italia S.r.l. + Yahoo! Inc. (hereinafter also collectively ‘ Yahoo! ‘) vs RTI S.p.A (the major Italian private broadcaster) overturning a decision issued on May 2011, 19 by the Tribunal of Milan. Here you can find the decision in Italian only. The Tribunal in the first instance proceeding, making reference to the distinction elaborated by the Italian case-law between ‘active’ and ‘passive’ hosting provider , qualified Yahoo! – in the provision of the video-sharing platform named “Yahoo Video ...
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Dear Colleagues, Turkish legal landscape has a very busy agenda in the following days regarding legislative efforts on data protection. Here is brief background information and update for you. Draft Law on the Protection of Personal Data (“Draft Law”) was first introduced to the Turkish Grand National Assembly by the government in April 2003 as a part of Turkey’s Accession Partnership Document signed between the Council of Europe and Turkey. Ratification of Draft Law was set out as a goal under various sections (i.e. justice and internal affairs, telecoms, free flow of services) of the document. Since then, Draft Law has been ...
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I have been silent for months now, thinking about how to launch something better, something more worthy of the extraordinary opportunities and risks that surround us. Indeed, whether we deserve it or not, changes in information technology are giving us lawyers and managers of risk, compliance, ethics, security and privacy our biggest opportunity to change what we do that we have been offered in a long time, and perhaps the most challenging cry for help that we will ever hear. This post is 2015 predictions that are more likely than most to come true, because it predicts themes on which this blog will focus first to shake up our world. More importantly to you, ...
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