The dispute was between Amul, an Indian dairy cooperative brand, and IMUL, a West Bengal milk producer's cooperative union. IMUL sought to register the trademark "IMUL" but Amul opposed it, arguing it was deceptively similar to their well-known trademark "AMUL". The registrar allowed IMUL's application but the IPAB overturned this, finding the marks phonetically similar in a way that could confuse consumers given Amul's brand recognition. IMUL did not participate in the IPAB proceedings. The IPAB ruled in favor of Amul, preventing registration of the deceptively similar "IMUL" mark.