Court : Chennai
Reported in : (1902)ILR25Mad457
..... is expressly included, i.e., section 17 of the inventions and designs act, 1888, which is substantially a reproduction of section 27 of the english patents, &c.;, act, 1883.46. by way of illustration i may mention the following instances in which government has been specially exempted:indian contract act, ..... smithett v. blythel b. & ad. 509 also cited in support of the petition, the question turned upon 3 geo. 36 which confirmed a patent formerly granted by the crown for taking tolls in respect of a light-house. there was a proviso that nothing in the act should extend to ..... crown in its real sense. similarly the privilege of the crown to use an invention without compensation to the patentee, notwithstanding the grant of a patent for the exclusive right to the use of the invention and the implied exemption of the crown from payment of tolls, notwithstanding a grant, by ..... bound by the statute, and whenever it is intended to bind the crown, it is expressly named, e.g., the arbitration act, 1889, section 23; the patents, etc., act, 1883, section 27; the bankruptcy act, 1883, section 150; the interpretation act, 1889, section 30; the stamp act, 1891, section 119. ..... the powers of the provincial legislatures, for section 43 contemplates provincial legislation, with the previous sanction of the governor-general, for regulating coins and patents or affecting the relations of government with foreign princes or states. a reference to sections 19 and 33 will show that both in the governor- .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Chennai
Reported in : (2007)103ITD457(Chennai)
..... goodwill and the multinational company, i.e., bayer ag had no necessity to buy goodwill from the assessee. there is a clear distinction drawn between goodwill and trademarks, know-how, patents, copyrights, licenses, etc. it is therefore concluded that the position in law completely changed from the asst. yr. 1998-99 onwards and that the amendments to section 55(2) clearly ..... a consideration for the grant, the assessee was to pay 5 per cent royalty on the net selling price of all laminated products made and sold in accordance with those patented processes. when the total of the royalty payments reached 5,000, the assessee was no more liable to pay the royalty. the supreme court held that the payments made by ..... , would be of any help to the revenue on the facts of the present case. this court, the assessee entered into an agreement with an english company to use some patented process of manufacture. by that agreement, the english company granted to the assessee an exclusive non-assignable licence to manufacture laminates, in accordance with the processes covered by the .....Tag this Judgment!
Court : Chennai
..... intention to dilute the exclusivity attached with the appellant/plaintiff's integral cam operated rotary switches. the situs of the appellant/plaintiff's intellectual property viz., the patent is situated within the jurisdiction of this court. indeed, the look alike imitative, spurious, counterfeit rotary switches of the respondents/defendants are sold, distributed and ..... /plaintiff caused a legal notice on 08.04.2010 calling upon the 1st respondent/1st defendant to cease and desist from manufacturing the impugned product imitating its patented technology. however, the 1st respondent/1st defendant, through its letter dated 21.04.2010, declined the request made by the appellant/plaintiff and it temporarily ..... their legal representatives, successors-in-business, agents, stockists, distributors.assigns, representatives, or any one claiming under them from in any manner infringing the plaintiff's registered patent under no.198122 in respect of integral cam operated rotary switch by manufacturing, marketing, selling, offering for sale or exporting cam operated rotary switches identical or similar ..... their legal representatives, successors-in-business, agents, stockists, distributors.assigns, representatives, or any one claiming under them from in any manner infringing the applicant's registered patent under no.198122 in respect of integral cam operated rotary switch by manufacturing, marketing, selling, offering for sale or exporting cam operated rotary switches identical or similar .....Tag this Judgment!
Court : Chennai
Reported in : (1977)ILLJ132Mad
..... approved by the national council for science and technology. in the research institutions, scientists undertake various research projects. they develop processes and inventions, and some of the processes are also patented. under an agreement entered into between the national research development corporation of india, a company registered under the , indian companies act, 1913, and the csir, the corporation pays the csir ..... patents and engineering know-how and processes. the corporation exploits the patents and inventions by granting licences to parties who use them for industrial purposes. development of such inventions and processes and supply of know how and ..... a share of the royalties arising from the exploitation of inventions, patents and technical and engineering know-how of processes, in consideration of the csir assigning and transferring to the corporation all its rights in such inventions and .....Tag this Judgment!
Court : Chennai
Reported in : 71ITR433(Mad)
..... . never advertise. they canvass a small market, now principally at nottingham since german manufacturers have learnt to supply their own markets. they have no trade-mark, sign, badge, or patent; any patents for machinery that there may be have been treated as of no account. one machine is practically as good as another, and the product is so uniform that anyone who ..... capital gains are assessable in the case of transfer of goodwill, the indian act did not have in contenplation, when enacting section 12b, that self-created a assets like copyright, patents and goowill should be subjected to capital gains arising on their transfer. it is enought to say that, complex and difficult as this question is, we are not satisfied a ..... acquired. sophian in his book on taxation of capital gains gives 'goodwill' as an example of property created by the person disposing of it as also paintings, sculptures, copyrights and patents. he gives the example of a diamond picked up in a street or a land over which squatters title had been obtained as example of a property coming to be .....Tag this Judgment!
Court : Chennai
Reported in : LC2009(1)304
..... 15.06.2002 raising objections and that the concerned authority has not issued any notice to the respondent/plaintiff or heard the objections of the respondent/plaintiff before granting the patent in issue and in this regard, the learned counsel for the respondent/plaintiff informs this court that he will work out his remedy before the appropriate authority in accordance with ..... any reference to the appellants/defendants and that he is the true inventor of the said software and has the absolute copyright in the said software apart from seeking the patent therefor and therefore, he has the right to trade and reproduce the same as an author of the work to the exclusion of all others including the appellants/defendants and ..... and that the respondent/plaintiff issued a legal notice dated 27.05.2002 to the appellants/defendants and also filed form-6 before the controller of patents on 15.06.2002 raising objections for grant of patent in the name of first defendant.13. the appellants/defendants have lodged a criminal complaint against the respondent/plaintiff on 25.06.2002. the suit ..... . the learned counsel for the appellants/defendants brings to the notice of this court that when the written statement was filed, the patent issued was pending before the authority concerned and as on date, the appellants/defendants have obtained a patents in their favour. to this, the learned counsel for the respondent/plaintiff submits that the respondent/plaintiff has already filed form .....Tag this Judgment!
Court : Chennai
..... international market or at any other point of purchase in the market in any manner the soluble double metal salt of hca in market in violation of the plaintiff process patent no.182810; vi) a permanent injunction restraining defendant, its men, assignees, transferees or agents or, retailers, dealers, or any person claiming through them from manufacturing, selling, ..... international market or at any other point of purchase in the market in any manner the soluble double metal salt of hca in market in violation of the plaintiff process patent no.182489; iv) a permanent injunction restraining defendant, its men, assignees, transferees or agents or, retailers, dealers, or any person claiming through them from manufacturing, selling, ..... in domestic and international market or at any other point of purchase in the market in any manner the anti obesity beverages in market in violation of the plaintiff process patent no.182488; iii) a permanent injunction restraining defendant, its men, assignees, transferees or agents or, retailers, dealers, or any person claiming through them from manufacturing, selling, marketing ..... domestic and international market or at any other point of purchase in the market in any manner the soluble double metal salt of hca in violation of the plaintiff process patent no.182487; ii) a permanent injunction restraining defendant, its men, assignees, transferees or agents or, retailers, dealers, or any person claiming through them from manufacturing, selling, marketing .....Tag this Judgment!
Court : Chennai
Reported in : (1984)39CTR(Mad)22; 148ITR273(Mad)
..... the assessee had acquired a knowledge of enduring nature. further, apart from the technical know-how supplied by the foreign company and the grant of patent rights, the foreign company has agreed not to manufacture in india any of the scheduled products or to grant or make available to any other person ..... continue to use all information, methods, processes and formulae acquired in pursuance of this agreement so far as the same shall not relate to patents or similar rights owned or controlled by brush in india. provided always that this right shall not apply in the event of this agreement being ..... . upon the termination of the agreement : (a) any licences, permissions, authorities granted by brush in favour of s. s. in respect of any patent or similar rights shall determine and s. s. shall forthwith return to brush all copies of drawings specifications, information and other data in the possession or ..... various clauses of the collaboration agreement dated december 12, 1963. the relevant and important clauses of the agreement are set out below : or under letters patent under which it may be entitled to grant licences; (i) an exclusive licence to manufacture, use and sell during the continuance of this agreement the ..... the amount paid was not an admissible deduction.' in that case, the portion of the fee relatable to the supply of technical know-how, patents and designs was taken as an expense anchored to acquire an asset of a permanent nature and as such held to be capital in nature, but .....Tag this Judgment!
Court : Chennai
Reported in : (1996)1MLJ554
..... therefore after research and thinking a model leading to a new type of wet grinders are designed by the plaintiff and the same has been registered with the controller of patents and designs who had issued certificates for the same on 21.10.1982. these certificates issued by the controller have also been exhibited before the trial court as exs. a ..... wet grinders is in use for a long time, having been manufactured by many manufacturers. the application of many manufacturers for registration of their design are pending with controller of patents and designs. one of them is one vijayan who is the technical adviser of the defendants. since the design is neither novel nor original, and since the tilting type of ..... type' wet grinder which is a new type of grinder. this type is the first of its kind and a novel one. the plaintiff has applied to the controller of patents and designs for registration of its design of 'tilting type' wet grinders and obtained certificates of registration under registration nos.152396, 152397 and 152398 dated 21.10.1982. the plaintiff .....Tag this Judgment!
Court : Chennai
..... ) protection of human, animal or plant life or health; (l) the protection of national treasures of artistic, historic or archaeological value; (m) conservation of exhaustible natural resources; (n) protection of patents, trademarks and copyrights; (o) prevention of deceptive practices; (p) carrying on of foreign trade in any goods by the state, or by a corporation owned or controlled by the state ..... (prayer: writ appeal filed under clause 15 of letters patent act against the order dated 17.11.2014 made in w.p.18833 of 2013.) s. manikumar, j. 1. writ appeal is directed against the order made in w.p. .....Tag this Judgment!