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Judgment Search Results Home > Cases Phrase: patents Court: andhra pradesh Year: 1979 Page 1 of about 12 results (0.034 seconds)

Nov 19 1979 (HC)

Praga Tools Ltd. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Nov-19-1979

Reported in : [1980]123ITR773(AP)

..... this court. therein the assessee paid royalties for acquiring a licence for the use of the special knowledge of the processes covered by certain patents owned by the collaborator english company in respect of the manufacture of anew product copper-clad laminates. though the new laminated project was of ..... emphasised that the two types of machinery to be manufactured by the assessee under the agreements were found to be entirely new items which were patented by the collaborators and which were in their production range only. the assessee, without payment of any royalty or any amount, would be ..... and technical know-how for the manufacture of a different type of machinery which was not in the production range of the assessee but was a patented product of the collaborators and as such they constituted capital expenditure. the tribunal, relying upon the decisions of this court in hylam's case : ..... of ten years shall not affect the right of the assessee-company to use for the purpose of their business all the information, techniques, patents and copy right and other rights, drawings, plans and documents which have been transferred to it or which may have come to their ..... termination of the agreement shall not affect the rights of the assessee-company to use for the purpose of their business all the information, techniques, patents, copyrights, drawings, plans and documents relating to the machine which have been transferred from the foreign collaborators to the assessee or which may have .....

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Apr 24 1979 (HC)

indo-national Limited and Vs. Union of India (Uoi) and

Court : Andhra Pradesh

Decided on : Apr-24-1979

Reported in : 1979(4)ELT334(AP)

..... refundable on any account whatsoever. the petitioner is, therefore, entitled to exclude the said trade discount for purposes of determining assessable value. the order of the 2nd respondent is arbitrary, patently illegal, without the authority of the law and without jurisdiction. in w.p. no. 217 of 1978 the petitioner prays for issue of a writ, direction or order, particularly in ..... there from the post-manufacturing costs as well as the post-manufacturing profits and the refusal of the 2nd respondent to accept the price list submitted by the petitioner is patently illegal and without jurisdiction. the rejection of the petitioner's request to delete the cost of the display boxes and cartons from the price charged to the wholesale dealers for .....

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Jun 25 1979 (HC)

The Premier Insurance Company, Kakinada Vs. R. Jagadeswara Rao and anr ...

Court : Andhra Pradesh

Decided on : Jun-25-1979

Reported in : AIR1980AP34

..... with the act, the district judge unwittingly helped to postpone the execution of the award decree for all these years. 16. for all the aforesaid reasons, we dismiss the letters patent appeal and direct the district judge, rajahmundry, to restore e. p. no. 15/73 in o. p. no. 76/77 to his file and dispose of in the light of ..... by our learned brother chennakesav reddy, j. feeling aggrieved by the order of our learned brother, the insurance company prefers this l. p. a. under clause 15 of the letters patent. 6. in order to appreciate the contentions of the insurance company, it is necessary to see the scheme of the motor vehicles act and in particular the effect of sec ..... p.a. choudary, j.1. this letters patent appeal is filed by the premier insurance company, kakinada against a judgment of our learned brother chennakesav reddy, j. by means of his order, chennakesav reddy, j. reversed an order .....

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Oct 09 1979 (HC)

Andhra Pradesh Paper Mills Ltd. Vs. Assistant Collector of Central Exc ...

Court : Andhra Pradesh

Decided on : Oct-09-1979

Reported in : 1980(6)ELT210(AP)

..... . joint secretary, ministry of finance (department of revenue) 1979 excise law times (j 79). a notification issued by the central government granting a partial exemption from excise duty to the patent and proprietary medicines manufactured by the petitioner therein, arose for consideration. the notification, in so far as it is relevant, that the ..... patent and proprietary medicines shall be exempted from so much of the duty of excise leviable thereon as is in excess of the duty calculated on the value arrived at after .....

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Mar 01 1979 (HC)

Singh Trading Company Vs. Commercial Tax Officer and ors.

Court : Andhra Pradesh

Decided on : Mar-01-1979

Reported in : [1979]44STC1(AP)

..... turnover is not less than rs. 25,000, he is required to pay a tax on his total turnover at the rate of four paise in a rupee. it is patent that sub-section (1) does not exclude the possibility of taxation on the same goods at more than one point. in order to introduce a single point taxation on certain .....

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Mar 13 1979 (HC)

Syed Moosa Quadri Vs. State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Mar-13-1979

Reported in : AIR1980AP236

..... into contract with the third respondent is clearly ultra vires of its powers and is therefore null and void. the corporation had entered into such a contract which is so patently ultra vires of its authority because it acted to the dictates of g. o. ms. no. 928 m. a. dated 13-11-1978, issued by the state government directing the .....

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Oct 12 1979 (HC)

Brooke Bond India Limited Vs. Union of India and ors.

Court : Andhra Pradesh

Decided on : Oct-12-1979

Reported in : 1980(6)ELT65(AP)

..... , the separation of salt from earth or other substance so s to produce elementary salt, and the excavation or removal of natural saline deposits or efflorescence; (iv) in relation to patent or proprietary medicines as defined in item no. 14f of that first schedule, and inflation to cosmetics and toilet preparations as defined in item no. 14-f of that schedule .....

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Feb 21 1979 (HC)

Deccan Bharat Khandsari Sugar Factory Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Feb-21-1979

Reported in : (1980)14CTR(AP)11; [1980]123ITR802(AP)

..... the real income cannot be assessed in its hands, merely because some provisional or protective assessments have been made in respect of 3 out of the 7 partners who returned patently false and low incomes.11. in kalekhan mohd hanif v. cit : [1972]86itr196(mp) , the madhya pradesh high court considered the question whether the assessment of the firm made after .....

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Nov 02 1979 (HC)

Reddipilli Chinna Rao and Etc. Vs. Reddi Lorudu and ors.

Court : Andhra Pradesh

Decided on : Nov-02-1979

Reported in : AIR1980AP279

..... . ltd. v. itabar singh, : [1960]1scr168 , held that the insurance company cannot raise the plea that the compensation awarded is excessive. as against that, the insurance company preferred a letters patent appeal which was allowed and the division bench however, after referring to the above mentioned decision of the supreme court, held thus:- 'we have already seen that section 96 (2 .....

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Feb 07 1979 (HC)

Moka Narasimhulu Vs. Wealth-tax Officer, A-ward and anr.

Court : Andhra Pradesh

Decided on : Feb-07-1979

Reported in : [1979]119ITR105(AP)

..... the learned author do not help the revenue's learned standing counsel. on the other hand they are against the application of the rule in the understanding of the explanation. patently, parliament intended to give exemption up to a limit prescribed in sub-section (1a) of section 5 to the four categories of the industrial undertakings mentioned in the explanation to .....

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