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Judgment Search Results Home > Cases Phrase: patents Court: chennai Year: 1980 Page 2 of about 40 results (0.037 seconds)

Mar 19 1980 (HC)

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

Court : Chennai

Decided on : Mar-19-1980

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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Jan 22 1980 (HC)

S.V. Venkatarama Reddiar Vs. Abdul Ghani Rowther and ors.

Court : Chennai

Decided on : Jan-22-1980

Reported in : AIR1980Mad276

..... vanniar, : air1975mad227 (fb) and the decision of the supreme court in ponniah v. perumal, : [1977]2scr446 , the question which is purely legal in character survives for consideration in the utters patent appeal. both the cases referred to above arose under the 'tamil nadu cultivating tenants protection act (here in after referred to as the c. t. p. act).in chandrasekaran v ..... interest in the suit property has been purchased by the ramarathnammal and hence she has been added as the 7th respondent herein.5. the only contention raised in . the letters patent appeal and with reference to whi6h the full bench has been constituted to render judgment, is that the appellant continued to be a tenant of the suit property even after ..... . 10 will riot be attracted.33. in accordance with our conclusion, on the question referred to us, we affirm the judgment of the learned single judge and dismiss the letters patent appeal with costs.34. appeal dismissed. ..... natarajan, j.1. this letters patent appeal has been preferred against the judgment of ismail, j., (as he then was) in app. no. 647 of 1970. the appeal originally came up for hearing before a division .....

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Jan 23 1980 (HC)

Commissioner of Income-tax, Tamil Nadu-v Vs. Puthuthotam Estates Ltd.

Court : Chennai

Decided on : Jan-23-1980

Reported in : [1981]127ITR481(Mad)

..... 'apparently meant' or 'could have formed the impression', the tribunal observed : 'the question that arises is, could it be said that the view taken by the income-tax officer was patently erroneous. we are unable to say this was so. the income-tax officer was aware of the fact that no manufacturing operation was done and he granted development allowance to ..... of its order, it would be clear that the tribunal posed before itself the question whether it could be stated that the view taken by the ito was 'patently erroneous'. the question of patent error is likely to arise only in the context of s. 154. as far as s. 147(b) is concerned, the question to be examined is whether the .....

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Oct 01 1980 (HC)

P. Thangavelu Vs. R. Dhanalakshmi Ammal and ors. and S. Dhanalakshmi A ...

Court : Chennai

Decided on : Oct-01-1980

Reported in : (1982)2MLJ314

..... result was that the appeal filed by the plaintiff was dismissed. the plaintiff, who had, thus lost in both the forms, has now brought the matter on appeal under letter patent.14. on behalf of the appellant mr. r. kesaya iyengar, the learned counsel took up the following points-(1) the construction of the will by the learned judge, as if ..... judge, the result is both the appeals are dismissed and also c.m.p. no. 10338 of 1976. the contesting respondents will be entitled to their costs in the letters patent appeal. there will be no order as to costs in the original side appeal and c.m.p. no. 10338 of 1976. ..... v. sethuraman, j.1. these two appeals arise out of some common facts. however, we would first consider the letters patent appeal before we go into the o.s.a.2. this appeal has been filed by one thanga-velu, who was the plaintiff in o.s. no. 5265 of 1967. .....

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Dec 03 1980 (HC)

M.V. Chockalingam Pillai and ors. Vs. Alamelu Ammal and anr.

Court : Chennai

Decided on : Dec-03-1980

Reported in : AIR1982Mad29

..... of s. 14(1) of the hindu succession act, would be applicable. it is the correctness of that view of the learned judge which has been challenged in this letters patent appeal, by the first defendant.6. according to mr. kesava iyengar, learned counsel for the appellant, the decision in c. s. no. 57 of 1964, will not apply to the ..... view taken by ismail, j. (as he then was) that the plaintiff in this case is entitled to a onefourth share in the suit properties. in the result, the letters patent appeal fails and is dismissed. there will however be no costs.18. appeal dismissed. ..... ramanujam, j.1. this letters patent appeal has been filed against the judgment of ismail j., (as he then was) in a. s. no. 369 of 1970, on the file of this court, which arose out .....

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Mar 01 1980 (HC)

Indian Bank Vs. Catholic Syrian Bank Ltd.

Court : Chennai

Decided on : Mar-01-1980

Reported in : AIR1981Mad129

..... scrutiny. that apart, we have already stated that even the respondent's counsel admits that the draft has been tampered with so skillfully that it does not suffer from any patent defect therefore we cannot attribute any blame to this, officers of the appellant bank at salem for having received , the draft without demur. notwithstanding this fact, the case of the ..... in the account. on 13-6-1969 desai presented ex. a. 1 draft which was for a sum of rs. 29,000 since ex. a. 1 did not contain any patent defects and since it appeared to be a genuine draft, d. w. 1 made the necessary entries in the registers and sent ex. a. 1 to the respondent bank at .....

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Sep 19 1980 (HC)

R.S.K.V. Raghavan Trading as R.S. Krishna and Co., Mayuram Vs. G. R. G ...

Court : Chennai

Decided on : Sep-19-1980

Reported in : AIR1981Mad262; (1981)2MLJ30

..... contend to the contrary to lead evidence to establish that thennamarakkudi oil has not been used to denote the distinctive character of the medicinal preparation of the appellant. the letters patent anneal was allowed and the matter was remitted to the assistant registrar of trade marks for fresh disposal in the light of the appellate judgement.6. after the said remit ..... been refused by the assistant registrar of trade marks as 'thennamarakkudi! was a geographical. name in which none can acquire a trade mark. the matter was taken further in letters patent at deal by the appellant in l. p. a. no. 66 of 1965. on the ground that the appellant cannot be called upon in his application for rectification under s .....

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Apr 09 1980 (HC)

Poongavanammal Vs. Chinnathambi Kounder

Court : Chennai

Decided on : Apr-09-1980

Reported in : (1981)1MLJ115

..... of the respondent herein would prevail, with the result, the second appeal preferred by the appellant herein was dismissed. however, the learned judge granted leave and hence the present letters patent appeal.3. the only question that arises for consideration is whether section 51(3) of the act applies to the present case or not. part iii of the act includes ..... reddy as an insolvent cannot prevail and section 51(3) of the act will have no application to the case of the appellant herein.13. the result is the letters patent appeal fails and is dismissed. there will be no order as to costs.

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Aug 05 1980 (HC)

Standard Batteries Ltd. Vs. Appraiser, Appraising Deptt. and ors.

Court : Chennai

Decided on : Aug-05-1980

Reported in : 1981(8)ELT257(Mad)

..... . the fibre glass sleevings are specially designed and manufactured for the plastic glass tubes of miner cap lamp batteries made by the petitioner company. the plastic glass process is a patent process belonging exclusively to m/s. swedish tudor, sweden. originally, these fibre glass sleevings were classified under item 73(7)(b) of the customs tariff as parts of batteries. subsequently .....

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Nov 21 1980 (HC)

V. Datchinamurthy and anr. Vs. Asst. Director of Inspection, (intellig ...

Court : Chennai

Decided on : Nov-21-1980

Reported in : [1984]149ITR341(Mad)

..... the federation were hostile to the interest of the two writ petitioners, the fact that both of them are interest only in thwarting an enquiry by the ito is too patent to be missed. 36. the ito combines two functions, viz., to gather the facts and to adjudicate on them in the light of the law. he does not function as .....

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