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Judgment Search Results Home > Cases Phrase: patents Court: authority for advance rulings Year: 2004 Page 1 of about 11 results (0.092 seconds)

Dec 15 2004 (TRI)

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

Court : Authority for Advance Rulings

Decided on : Dec-15-2004

..... 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, .....

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Oct 20 2004 (TRI)

In Re: Dun and Bradstreet Espana

Court : Authority for Advance Rulings

Decided on : Oct-20-2004

Reported in : (2005)193CTRAAR9

..... location of a company; it also provides special events like any suit, lien, judgment or previous or pending bankruptcy.further, banking relationship and accountants, information like whether it is a patent company or authority concerned, has any branches, etc.it also gives a rating of the company. the information that is provided in a bir is said to be publicly available ..... . in the instant case it is not a case of paying consideration for the use of or right to use any copyright of literary, artistic or scientific work or any patent trade mark or for information of commercial experience. the commissioner sought to bring the payments under royalty/fees for technical service for the reason that the birs are copyright protected ..... the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematographic 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 the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial .....

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Apr 22 2004 (TRI)

In Re: Flakt (India) Ltd.

Court : Authority for Advance Rulings

Decided on : Apr-22-2004

Reported in : (2004)267ITR727AAR

..... mean payment of any kind received as 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. this definition clause specifies the nature and scope of the sum ..... means payments of any kind received as 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." 8. in the context of this article, it is useful to .....

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Oct 04 2004 (TRI)

In Re: Pfizer Corporation

Court : Authority for Advance Rulings

Decided on : Oct-04-2004

Reported in : (2004)192CTRAAR193

..... case of moriarty v. evans medical supplies ltd. [1959] 35 itr 707 wherein it has been observed that where the owner of an intangible asset like know-how or a patent sells it or grants an exclusive licence to another which pro tanto disentitles the owner from exercising his rights therein, the transaction amounts to an assignment of capital rights and ..... the act. he referred to clause (i) of explanation 2 to section 9(l)(vi) which specified that consideration for the transfer of all or any rights in respect of patent, etc., is chargeable to tax as "royalty". reference was also made to the aar ruling reported in [1999] 238 itr 99 (p. no. 22 of 1996) in which the authority .....

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Apr 22 2004 (TRI)

Flakt (India) Limited Vs. Commissioner of Income-tax-i Chennai

Court : Authority for Advance Rulings

Decided on : Apr-22-2004

..... mean payment of any kind received as a consideration for the use of or the right to use any copyright or literacy, artistic or scientific work including cinematograph films, any patent trademark, design or model, plan, secret formula or process or for information concerning industrial, commercial or scientific experience. this definition clause specifies the nature and scope of the sum payable ..... means payments of any kind received as a consideration for the use of or the right to use, any copyright of literary, artistic, or scientific work including cinematograph films, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 7. in the context of this article, it is useful to notice .....

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Oct 11 2004 (TRI)

In Re: Ishibkawajima-harima

Court : Authority for Advance Rulings

Decided on : Oct-11-2004

Reported in : (2004)192CTRAAR289

..... . the said agreement was in two parts--one is to sell trade secrets (know-how) by the japanese company relating to the products and manufacturing technique which also included the patent rights and advice of plant layout and installation. the consideration for this part of the agreement was 1,65,000 us dollars, free of indian income-tax and payable in .....

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Dec 06 2004 (TRI)

In Re: Timken India Ltd.

Court : Authority for Advance Rulings

Decided on : Dec-06-2004

Reported in : (2005)193CTRAAR610

..... 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; (b) no deduction in respect of any expenditure or allowance shall be allowed under any of the .....

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Oct 11 2004 (TRI)

ishikawajima-harima Heavy Industries Co.Ltd., Vs. Director of Income-t ...

Court : Authority for Advance Rulings

Decided on : Oct-11-2004

..... . the said agreement was in two parts ?? one is to sell trade secrets (know-how) by the japanese company relating to the products and manufacturing technique which also included the patent rights and advice of plant layout and installation. the consideration for this part of the agreement was 1,65,000 us dollars, free of indian income tax and payable in .....

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Apr 15 2004 (TRI)

In Re: Sony India (P) Ltd.

Court : Authority for Advance Rulings

Decided on : Apr-15-2004

Reported in : (2004)(167)ELT28AAR

..... -99, as amended." 2. the applicant is a wholly owned subsidiary of sony corporation, japan. it proposes to manufacture coloured picture tubes, cathode ray tubes, (for short crt) based on patented trinitron technology. it is stated that the components of crt are as follows :- (a) funnel, which is a glass item having the shape of the color picture tube; (b) panel .....

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Aug 13 2004 (TRI)

In Re: Airports Authority of India

Court : Authority for Advance Rulings

Decided on : Aug-13-2004

Reported in : (2004)269ITR355AAR

..... the payments cannot be termed as royalty because the same is not being made in consideration for the use of or right to use any rights or properties or any patent, trade mark, design or model, plant, secret formula or process, or for information concerning industrial, commercial or scientific experience. it has been further stated that the payment is also not .....

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