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Judgment Search Results Home > Cases Phrase: patents Court: chennai Year: 1975 Page 1 of about 18 results (0.035 seconds)

Mar 25 1975 (HC)

Transformer and Switchgear Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Mar-25-1975

Reported in : [1976]103ITR352(Mad)

..... of an exclusive licence covering the inventions, etc., defined in sub-paragraph (a), whether they be protected or not, and including the industrial protection rights appertaining to them (patents, rights from patent applications and registered designs). the duration of the licence is equal to the duration of this agreement. the territory for which the licence is granted is india. transformer & switchgear ..... assistance for establishment, starting of work and operation of the work; secondly, giving technical know-how for the manufacture; and thirdly, grant of right to use the licences, patents, etc. in the view of the tribunal the fee paid for the first category of assistance was capital in nature. since the assessee was never manufacturing transformer at any earlier ..... & switchgear give to one another in pursuance of this agreement are to be kept strictly secret from all third parties in so far as they have not been disclosed by patents. this particularly concerns inventions, etc., made by the parties in the field of the contract matter, improvements, etc., thereto. all communications between the parties which are marked ' ..... assign the licences and/or to grant sub-licences. dominit shall determine the kind and the extent of any and all rights of industrial protection (i.e., patent rights, rights under patent applications and registered designs) in the field of the contract matter. the industrial protection rights in the field of the contract matter are, remain or shall become .....

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Mar 25 1975 (HC)

Fenner Woodroffe and Co. Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Mar-25-1975

Reported in : [1976]102ITR665(Mad)

..... the assessee was to pay 5% royalty on the net selling price of all laminated products made and sold by it in accordance with the patented processes. when the total of the royalty payment reached 5,000, the assessee was no more liable to pay royalty. under another agreement ..... pharma was on that account a mere licensee for a limited period of the technical knowledge of ciba basle with a right to use the patents and trade marks. ciba pharma was prohibited from divulging or assigning the information or data connected with the manufacturing process received by it. on ..... relied on the following facts: ciba pharma did not under the agreement become entitled exclusively even for the period of the agreement to the patents and trade marks of the swiss company. it had merely access to the technical knowledge and experience in the pharmaceutical field which ciba basle commanded ..... by ciba pharma...2%10%18. ciba pharma was prohibited from divulging or assigning the benefit of the agreement or sub-licensing of the patents and trade marks to third parties without the consent of the swiss company any confidential information received under the agreement. the agreement further provided ..... the phrase, sui generis. it is not easily compared with factory or office buildings, ware-houses, plant and machinery or such independent legal rights as patents, copyrights or trade marks, or even with goodwill. 'know-how' is an ambience that pervades a highly specialised production organisation and, although i think .....

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Jul 28 1975 (HC)

Punamchand R. Shah (Decd.) (by Legal Representatives) Vs. Income-tax O ...

Court : Chennai

Decided on : Jul-28-1975

Reported in : [1975]101ITR373(Mad)

..... to be made is ultra vires; and (2) where the impugned order is made in violation of the principles of natural justice. there are decisions holding that where there is patent lack of jurisdiction, the court can issue a writ, even though there is an alternative remedy. this is thus a third exception.11. the legal position about the effect of ..... though certiorari is taken away by statute, and although there is an alternative remedy.'12. it was pointed out by lord goddard c.j. in r. v. comptroller-general of patents : ex parte parke, davis & co., [1953] 1 all er 862 (qb) in dealing with the objection to issue a writ of prohibition in a case where an appeal was provided .....

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Dec 09 1975 (HC)

Kodiketti Nadar Vs. Maria Luis MartIn Fernando and ors.

Court : Chennai

Decided on : Dec-09-1975

Reported in : (1977)1MLJ141

..... was in these circumstances that natarajan, j., refused to interfere.8. as we said, our jurisdiction, in the circumstances stated above in a letters patent appeal, is rather limited. no data is placed before us to lightly interfere with the concurrent findings of fact rendered by the trial court as ..... findings of fact rendered by the trial court or the first appellate court, it would be difficult for the court exercising jurisdiction under the letters patent to brush aside such concurrent findings of fact and once again for a third time, consider the evidence and the record to find otherwise.7. ..... of re-appraisal, the court exercising jursidiction under the letters patent would not be justified in interfering with the concurrent findings of fact rendered by the learned single judge who, after considering the evidence and the ..... absence of any inhibitions as provided for under section 100 of the civil procedure code, prima facie, the jurisdiction exercisable by court under clause 15 of the letters patent appears to be vast and might include sometimes the re-appraisal of facts and merits. but, on that score, in our view, under the guise ..... the merits of the case and found every issue as against the appellant and dismissed the four appeals it is againt this, the above letters patent appeals have been filed. before we consider the merits, it is necessary-for us to state a few propositions which cannot be disputed. the .....

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Aug 11 1975 (HC)

Ramanlal Kamdar Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Aug-11-1975

Reported in : [1976]103ITR489(Mad)

..... ultimately turns on the reasonableness of the remuneration. if 10% as discount is reasonable if paid to a dealer, then the same percentage to an agent cannot be considered so patently excessive as to merit the disallowance. it is true that a dealer would have to bear the losses, while an agent may not have to bear the losses. but this ..... so as to merit the disallowance. where, however, it is found that the recipient entity is a genuine one, that it has rendered service and that the remuneration is not patently excessive then it would not be proper to proceed to disallow the amount either on subjective standards or from extraneous considerations. the businessman must have an elbow-room to operate ..... , it is necessarily wholly and exclusively laid out for the purpose of the business. there may be cases where the quantum of remuneration claimed to have been paid is so patently excessive that it may throw doubt at the honesty and purpose of the outgoing.'23. where a person to whom the remuneration is paid is not a genuine entity or .....

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Mar 14 1975 (HC)

K. Karuppanna Mudaliar Vs. Kuttianna Mudaliar

Court : Chennai

Decided on : Mar-14-1975

Reported in : AIR1976Mad5; (1975)2MLJ152

..... a case where the plaintiff has misstated the real state of affairs and inadvertently filed a plan not revealing the real state of affairs; and having come to know the patent mistake, he wants to correct himself so that justice may be rendered to the respective parties. it cannot be said that new facts are being stated by the plaintiff at ..... filed by the plaintiff inadvertently. such a mistake, in the interests of justice, has to be allowed to be rectified lest the party has to suffer on account of a patent mistake committed by him in the plan attached to the plaint. no doubt, the present amendment goes against the commissioner's plan in respect of the portion a b c ..... come forward with the abovesaid revision petition.3. i have been taken through the pleadings in this case and also the affidavit in support of the amendment application ; it is patently clear that the plaint plan does not indicate the correct topography of the plaintiff's house, inasmuch as the commissioner, in his report, has clearly stated that abcx portion in .....

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Mar 17 1975 (HC)

S. Suppiah and anr. Vs. Century Flour Mills Ltd.

Court : Chennai

Decided on : Mar-17-1975

Reported in : [1975]45CompCas450(Mad)

..... that the order made by sethu-raman j. was but an administrative order which could be hardly regarded as a judgment within the meaning of clause 15 of the letters patent and that, therefore, the appeal is incompetent. in support of this contention reliance was placed on shankarlal aggarwala v. shankarlal poddar, : [1964]1scr717 .. we do not think that this case ..... our opinion, therefore, the order under appeal cannot be regarded as a mere administrative order. we think that it is a judgment for purposes of clause 15 of the letters patent.8. the other contention for the respondent is that, since the meeting has already been called, held and conducted and resolutions passed, there is nothing further to be done, so .....

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Apr 07 1975 (HC)

K. Appa Rao and anr. Vs. P. Balasubramania Gramani and ors.

Court : Chennai

Decided on : Apr-07-1975

Reported in : AIR1976Mad70; (1976)1MLJ96

..... inadequacy of consideration. it is not any inadequacy of consideration that will help a defence in a suit for specific performace but when the inadequacy is unconscionable or is so patently unjust that it savours by itself of fraud or that it amounts to that when it is taken in conjunction with other circumstances that exist on the date of the ..... k. veeraswami, c.j.1. these are appeals by the legal representatives of the plaintiff under the letters patent. the plaintiff or his legal representatives as the case may be, had failed in all the courts below to get specific performance of the three agreements, all executed on 28th .....

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Apr 02 1975 (HC)

Kuttan Pillai Vs. Ammamuthu and anr.

Court : Chennai

Decided on : Apr-02-1975

Reported in : AIR1976Mad187; (1976)2MLJ406

..... mr. gopala swami iyengar, viz., fruit mid vegetable merchants union v. delhi improvement trust : [1957]1scr1 , parvathi amma v. easo yohannan a.i.r. 1955 t.c. 241, and letters patent appeal no. 2 of 1968, will help him.20. this apart, as rightly contended by mr. s. padmanabhan, there is neither an order of discharge, nor an annulment under the ..... relies on the decision in fruit and vegetable merchants union v. delhi improvemerit trust : [1957]1scr1 , panathi amma v. easo yohannan a.i.r. 195 tc. 241, and also letters patent appeal no. 2 of 1968.16. for contra, it is argued by mr. padmanabhan, that once an application is presented under section 16 of the act, there is a vesting .....

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Jan 28 1975 (HC)

Venkatamuniappa Chettiar Vs. M.G.R. Lakshminarasimhan and ors.

Court : Chennai

Decided on : Jan-28-1975

Reported in : (1975)2MLJ475

k. veeraswami, c.j.1. this appeal under letters patent from a judgment of venkatadri, j., raises an interesting question of law, to wit, whether a transferee from a decree-holder-purchaser in execution of a money decree in his .....

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