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Judgment Search Results Home > Cases Phrase: patents Court: chennai Page 11 of about 5,310 results (0.060 seconds)

Jan 29 2007 (HC)

Commissioner of Income Tax Vs. Southern Petrochemical Industries Corpo ...

Court : Chennai

Reported in : (2007)211CTR(Mad)116; [2007]292ITR362(Mad)

..... .3.3. section 32 of the act reads as follows:32. depreciation - (1) in respect of depreciation of (i) buildings, machinery, plant or furniture being tangible assets;(ii) know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of april 1998, owned wholly or .....

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Nov 15 2016 (HC)

Cadila Healthcare Limited, Rep. by Deputy General Manager (Legal) Mehu ...

Court : Chennai

..... plaintiff that it has got a very modern research and development center at moraiya, where more than 650 research scientists are working and more than 100 patent applications of the plaintiff have been accepted and patents were also granted in various countries, including usa, japan, european union, etc. 3. the plaintiff would further state that it has developed a formulation of drug .....

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Dec 15 2014 (HC)

C.Annadurai Vs. 1.P.Durai ..

Court : Chennai

..... .the thasildar, manamadurai taluk, sivagangai district. 6.baskaran 7.rajesh kumar ... respondents 2 to 7/ respondents 1 to 4, 6 & 7 prayer : writ appeal filed under section 15 of letters patents act to set aside the order dated 05.08.2014, passed in w.p.(md) no.15206 of 2012. !for appellant : mr.k.k.senthil ^for respondent no.1 : mr .....

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Feb 04 2015 (HC)

J.Ramraj Vs. 1. the Management,

Court : Chennai

..... , (madurai division - v) limited, virudhunagar. ... 1st respondent/petitioner 2. the labour court, madurai, rep. by the presiding officer. ... 2nd respondent/ 2nd respondent writ appeal filed under section 15 of letters patents act against the order dated 15.10.2012 made in w.p.(md)no.6077 of 2009. !for appellant : mr.ajmalkhan senior counsel for mr.g.kasinathadurai ^for 1st respondent .....

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Mar 19 1980 (HC)

Commissioner of Income-tax, Tamil Nadu-v Vs. Lakshmi Card Clothing Man ...

Court : Chennai

Reported in : [1984]149ITR712(Mad)

..... the licence granted under clause 3, i. e., right to manufacture and sell the card clothing and accessories on the basis of the foreign company's designs and manufacturing methods, patented or unpatented, and for the services rendered under clause 9, an annual payment of 6,000 francs had to be paid to the foreign company. it is significant to note ..... , the foreign company gives to the assessee the sole exclusive non-transferable right to manufacture and sell card clothing and accessories in certain territories on the designs and manufacturing methods patented or unpatented. under clause 9, the foreign company for a period of ten years has to forward to the assessee-company any new data, specifications, processes, revised and additional manufacturing ..... claimed.on appeal, the aac held that the consideration for the services in the shape of technical advice and for the grant of license to exploit the foreign company's patents in india is partly for services and partly in the nature of royalty and it is, therefore, on revenue account and qualified for deduction. on further appeal, the tribunal, after ..... , the kingdom of nepal and neighboring countries of india expect europe, card clothing and accessories as specified in para. (2) on the basis of graf's designs and manufacturing methods patented or unpatented. 9. during a period of ten years from the conclusion of this agreement, graf will forward from time to time to lakshmi any new data, specifications, processes, revised .....

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Apr 12 1997 (HC)

N. Rajammal (Died) and Another Vs. P. Maragathammal and 28 Others

Court : Chennai

Reported in : 1998(1)CTC314; (1998)IMLJ184

..... now as it was when lord coke reported 'heydon's case, 1584 (3) co pep. 7a: 76 e.r. 637 (v). in -eastman photographic material co. v. controller general of patents, designs and trade marks'1898 a.c. 571 (x) earl of halsbury reaffirmed the rule as follows:-my lords, it appears to me that to construe the statute in question .....

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Jan 22 1982 (HC)

Commissioner of Income-tax, Coimbatore Vs. Nachimuthu Industrial Assoc ...

Court : Chennai

Reported in : (1982)31CTR(Mad)50; [1982]138ITR585(Mad)

..... v. tootal broadhurst lee co. ltd. [1949] 29 tc 352, the house of lords had to consider the question whether the royalties received by a company in three groups of patents constituted 'investments' within the meaning of para. 6 of pt. i of the seventh schedule to the finance (no. 2) act, 1939. lord simonds, in his speech, observed as follows ..... the hands of one trader be, and in the hands of another not be, an investment, though a less likely form of investment for any trader to make than a patent cannot readily be imagined.' 21. lord normand explained the meaning of the word 'investment' thus in the same case above referred to, viz., irc v. tootal broadhurst lee co. ltd .....

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Aug 20 1991 (HC)

In Re: Ucal Fuel Systems Ltd. and Another

Court : Chennai

Reported in : [1992]73CompCas63(Mad)

..... the attainment of the above main objects have also been set out in the main company petitions. 10. it also enables the transferee company to purchase or otherwise acquire any patents, invention licences, etc., directly or indirectly to benefit the company. it also provides for the transferee-company to enter into partnership or into any agreement for sharing profits union of .....

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Jun 10 1991 (HC)

Marshall Sons and Co. (India) Ltd. Vs. Income-tax Officer

Court : Chennai

Reported in : [1992]195ITR417(Mad)

..... personal corporeal or incorporeal, in possession or reversion, present or contingent, of whatsoever nature and wheresoever situate including leases and tenancy rights and including, in particular, all licences and liberties, patents, trade marks and import and export quotas held by the transferor-company before amalgamation, or to which the transferor-company is entitled and all-duties, liabilities and debts of the .....

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Jul 08 1981 (HC)

M.R. Electronic Components Ltd. Vs. Commissioner of Income-tax, Madras

Court : Chennai

Reported in : (1982)31CTR(Mad)70; [1982]136ITR305(Mad)

..... . : [1977]110itr890(mad) illustrates those categories where there is an enduring benefit. the two other cases show that the agreement made available licence of technical know-how, trade marks and patent rights. while the expenditure is clearly capital where there is an enduring benefits, it would revenue if it is for the use of the know-how limited to a period ..... of the know-how obtained from the foreign company. 12. in cit v. i.a.e.c. (pumps) ltd. : [1977]110itr353(mad) , the agreement provided for the use of the patents and designs of the foreign collaborator for a period or ten years with an option to renew the same with the approval of the govt. of india. the ito held ..... assessee had acquired merely technical knowledge for the manufacture of any particular item for a specified duration, then he had acquired only a licence to use the other party's patent and knowledge and the amount would constitute 'revenue expenditure.' 10. the rationale behind the above view is obvious. no two agreements of this kid contain identical terms. 11. thus, the .....

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