Skip to content


Judgment Search Results Home > Cases Phrase: patents Court: authority for advance rulings Page 1 of about 50 results (0.036 seconds)

Aug 21 2006 (TRI)

In Re: Abc Ltd.

Court : Authority for Advance Rulings

Reported in : (2007)289ITR438AAR

..... . in some cases a trading receipt may contain a fraction of the sum as taxable income, but in other cases such as interest, commission, transfer of rights of patents, goodwill or drawings for plant and machinery and such other transactions, it may contain a large sum as taxable income under the provisions of the act. whatever may be ..... applicant) is engaged in the business of design, development and manufacture of engine boosting systems for the worldwide market and has acquired and/or possesses specific knowledge, know-how, patents and technical information in the fields, inter alia, of engineering, design, development and manufacture of various types of turbochargers for various types of engines which it manufactures at its ..... long experience in the business of design, development and manufacture of engine boosting systems for the worldwide market has developed and acquired and/or possesses specific knowledge, know-how, patents and technical information in the fields, inter alia, of engineering, design, development and manufacture of various types of turbochargers for various types of engines, which it manufactures at ..... agreement is in the nature of royalty, mr. kaka has submitted that the tds agreement contemplates only supply of products - turbochargers - to xyz ltd., no technical know-how, patents or license of any technology is involved therein, therefore, they are not the subject-matter of transfer under the assignment agreement and j (p) ltd. will have to procure separately .....

Tag this Judgment!

Aug 21 2006 (TRI)

Abc Ltd. Vs. Cit-i Pune

Court : Authority for Advance Rulings

..... . in some cases a trading receipt may contain a fraction of the sum as taxable income, but in other cases such as interest, commission, transfer of rights of patents, goodwill or drawings for plant and machinery and such other transactions, it may contain a large sum as taxable income under the provisions of the act. whatever may be ..... applicant) is engaged in the business of design, development and manufacture of engine boosting systems for the worldwide market and has acquired and/or possesses specific knowledge, know-how, patents and technical information in the fields, inter alia, of engineering, design, development and manufacture of various types of turbochargers for various types of engines which it manufactures at its ..... long experience in the business of design, development and manufacture of engine boosting systems for the worldwide market has developed and acquired and/or possesses specific knowledge, know-how, patents and technical information in the fields, inter alia, of engineering, design, development and manufacture of various types of turbochargers for various types of engines, which it manufactures at ..... agreement is in the nature of royalty, mr. kaka has submitted that the tds agreement contemplates only supply of products ?? turbochargers- to xyz ltd, no technical know-how, patents or license of any technology is involved therein, therefore, they are not the subject matter of transfer under the assignment agreement and j pvt. ltd. will have to procure separately .....

Tag this Judgment!

Dec 15 2004 (TRI)

Airports Authority of India, Rajiv Gandhi Bhawan Vs. Director of Incom ...

Court : Authority for Advance Rulings

..... under the service contract. however, separate consideration has been provided for installation, services and training. the original contracts contemplate use and right to use of intellectual properties like patents etc. subject to grant of license to the applicant. computer software and technical documentations etc. are described as property of the queen of canada. certain limitations have been ..... a literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such ..... clear from that sub-para that payments of any kind received as consideration for the use of, or the right to use, any copyright of a scientific work, any patent, design or model, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right or ..... expressions not relevant to the present discussion are omitted). if the payment represents consideration for the use of, or the right to use, any copyright or scientific work of any patent design or model or process, it would fall within the meaning of ??royalties ? . the expression ??fee for included services ? as defined in para 4, quoted above, .....

Tag this Judgment!

Aug 23 1995 (TRI)

In Re: Advance Ruling P. No. 13 of

Court : Authority for Advance Rulings

Reported in : (1997)228ITR487AAR

..... consists of lump sum consideration for the transfer outside india of, or the imparting of information outside india in respect of, any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process or trade mark or similar property, if such income is payable in pursuance of an agreement made before the 1st day of april ..... equipment by abc and the usa which stipulates for no separate consideration at all, all the other contracts provide for payments to abc as a consideration for the use of "patenting trademarks, designs, models, plans, secret formula or processes" which belong to abc or are acquired by it from others or "for information concerning industrial, commercial or scientific experience" or "in ..... the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. (4) the term "fees for technical services" as used in this ..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on .....

Tag this Judgment!

Jul 28 2008 (TRI)

Airports Authority of India, Rajiv Gandhi Bhavan Vs. Dit (internationa ...

Court : Authority for Advance Rulings

..... cp; and (iv) right to public display of cp. another relevant provision as contained in article 14.1 is given below:- ??article 14 ?? patent rights and patent indemnity 14.1 patent rights consideration for patents owned or controlled by raytheon and covering materials, articles, apparatus, devices, systems or processes used under this contract shall be deemed to have been included ..... payments of any kind received in a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 3. the provisions of paragraph 1 shall ..... literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any ..... shall use the hardware and software deliverables under the contract only for the purpose and in the manner provided in the contract. it further states that - ??consideration for patents owned or controlled by raytheon in and covering materials, articles, apparatus, devices, systems or processes used under this contract shall be deemed to have been included in the .....

Tag this Judgment!

Oct 27 1997 (TRI)

Brown and Root Inc. Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1999)237ITR156AAR

..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of banking enterprises, by way ..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise, by .....

Tag this Judgment!

Sep 11 2008 (TRI)

Anapharm Inc. Vs. Director of Income-tax (international Taxation), Mum ...

Court : Authority for Advance Rulings

..... double taxation conventions. paragraph (3) of the said article 12 states that royalty is payment of consideration for the use of, or the right to use any, copyright, patent, secret formula, process, information concerning industrial, commercial or scientific experience. we find that paragraph (2) of article 12 of oecd model convention also defines royalty in a ..... a literary, artistic, or scientific work including cinematograph films or work on film tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such ..... commissioner also points out that the applicant is rendering technical expertise of a very high order, which is likely to result in invention, know-how, patent or other intellectual property over which sandoz private limited / ranbaxy research laboratories will have full ownership. thus, according to him, it is not a case of simply ..... agreement with ranbaxy research laboratories, the commissioner points out that the agreement acknowledges that ranbaxy research laboratories shall remain the owner of tested samples, test compounds and also patents arising from the said research project. ranbaxy research laboratories receives copies of all reports in the standard form and shall have right to use the results freely. the .....

Tag this Judgment!

Sep 02 2005 (TRI)

M/S Wallace Pharmaceuticals Pvt. Ltd. Vs. Cit, Panaji, Goa

Court : Authority for Advance Rulings

..... (f) explain to prospects the capability of wallace to promote, distribute and sell their products in india; and (g) explain to prospects the prevailing laws of india for trademarks and patents. all legal and administrative formalities in india, including product registration and emr filing, on behalf of penser and the prospects will be done by wallace to enable them to enter ..... (f) and (g) require penser to explain to prospects the capability of wallace to promote, distribute and sell their products in india the prevailing laws of india for trademarks and patents and that all legal and administrative formalities in india, including product registration and emr filing, on behalf of penser and the prospects will be done by wallace to enable them .....

Tag this Judgment!

Nov 20 2009 (TRI)

M/S. Sumitomo Mitsui Construction Co. Ltd., Vs. Director of Income-tax ...

Court : Authority for Advance Rulings

..... for the marketing. it has also granted exclusive right to smci to provide contract services in india and non exclusive rights to provide contract services outside india. the applicant held patents in respect of basic designs, methods and turnkey contract management techniques. the applicant has been getting royalty from smci towards transfer of know-how and technical information @ 5% of the ..... for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial .....

Tag this Judgment!

Oct 29 1997 (TRI)

Steffen, Robertson and Kirsten Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1998)230ITR206AAR

..... the income of the recipient chargeable under the head 'capital gains') for-- (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property ; (ii) the imparting of any information concerning the working of, or the use of, a ..... patent, invention, model, design, secret formula or process or trade mark or similar property ; (iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property ; (iv) the imparting of any information concerning technical .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //