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Judgment Search Results Home > Cases Phrase: patents Court: chennai Year: 1981 Page 1 of about 23 results (0.025 seconds)

Jun 17 1981 (HC)

Commissioner of Income-tax, Tamil Nadu-iii Vs. WavIn India Ltd.

Court : Chennai

Decided on : Jun-17-1981

Reported in : [1983]143ITR281(Mad)

..... one particular clause in the collaboration agreement provided that the indian concern will have to pay to the swiss company, a technical and research contribution for the use of patents. it was provided expressly in the agreement that the technical and research contribution had to be treated as a consideration for the scientific and technical assistance and as a ..... consideration should pass from the indian company to wavin. it was quite clear that the assessee obtained for a song from wavin technical information and know-how, the grant of patents and licences, and the results of research and development in wavin's foreign plant. 3. the collaboration agreement, however, contained one important clause under which the indian company ..... . in all these respects the collaboration pattern. however, in one significant respect the agreement in the present case manifests a difference. while wavin undertook to provide technical information, patents, licences and also research and development, the agreement did not provide for any consideration to pass from the indian company to wavin in respect thereof. the relevant clause in ..... hand. a study of the decided cases shows that the usual run of collaboration aids the indian concerns. first comes the running of the factory. provision for assignment of patents or provision for licence for working the parents, training of technical personnel, sharing of the results of the research and development, are some of the aspects of collaboration connected .....

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Oct 13 1981 (HC)

Commissioner of Income-tax, Tamil Nadu-iii Vs. Sundaram Clayton Ltd.

Court : Chennai

Decided on : Oct-13-1981

Reported in : [1982]136ITR315(Mad)

..... licensed devices and spare parts for such devices sold by the assesse-company. in consideration of the licences and other rights granted under the agreement in respect of the licensed patents and licensed devices, a royalty amount of 2% of the factory cost of all licensed device and spare parts was also to be paid to the foreign company. the agreement ..... acquired merely technical knowledge or knowledge for the manufacture of any particular item for a specified duration than he had acquired only a licence to use the other party's patent and knowledge and the amount would constitute 'revenue expenditure.' 5. in cit v. lucase-tvs ltd. (no. 1) : [1977]110itr338(mad) , by the agreement similar to the one under consideration ..... of were similar to the agreements before them on the present occasion, came to the conclusion that the payment was made for using the knowledge and using the licences and patents of the collaboration for a short duration, that it related to the production and the turnover of the company and that, therefore, it would be of a revenue nature. it .....

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Jul 08 1981 (HC)

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

Court : Chennai

Decided on : Jul-08-1981

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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Jul 16 1981 (HC)

B. Soundarapandian Vs. Industrial Finance Corporation of India

Court : Chennai

Decided on : Jul-16-1981

Reported in : AIR1982Mad206; (1982)1MLJ233

..... obligation. we are therefore of the opinion that the decision now under appeal is also a judgment within the meaning of cl. 15 of the letters patent and this appeal is maintainable.6. it was contended by the learned counsel for the third respondent that 0. xxxiv r. 7 of the original side ..... proceeding itself, it had determined that right as between the parties and therefore it would amount to a judgment falling within cl. 15 of the letters -patent.5. in fact, an identical question was considered by a division bench of the calcutta high court in ali ismail v.momin bibi, . in that case ..... held that any one of them if satisfied will be sufficient to decide whether the particular order is a judgment within the meaning of cl. 15, letters patent. the following are the tests propounded-1. whether the judgment or order of the single judge terminated the suit or proceeding:2. whether it affects the ..... of the learned counsel. a full bench of this court considered the scope of cl. 15 of the letters patent in the decision reported in palaniappa v. krishnamurthi,(fb). the point for consideration was whether an order granting leave to sue in forma pauperis by a ..... that in any case the order now sought to be appealed cannot be considered to be a judgment within the meaning of cl. 15 of the letters patent and that, therefore, no appeal lies. this point is not res integra and is covered by authorities and the weight of authorities are against the contention .....

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Feb 06 1981 (HC)

Indian Overseas Bank Vs. N.A. Sellamuthu and ors.

Court : Chennai

Decided on : Feb-06-1981

Reported in : AIR1982Mad89

..... and had taken care of all taxes and insurance, had a moral claim to live there the rest of his life), (intelligent persons cannot accept the claims made for many patent medicines), (be advanced no claim to scholarly knowledge), (searching for truth off against all the claims and all the counterclaims of all the partisans lip mann), (liberty itself became a .....

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Jan 06 1981 (HC)

Kani Ammal and ors. Vs. Tamil Nadu Wakf Board and ors.

Court : Chennai

Decided on : Jan-06-1981

Reported in : AIR1983Mad188

..... not have the effect of creating a charge for the performance of the charities mentioned in the document. in the result, both the appeals were dismissed. thus these two letters patent appeals have been preferred l. p. a. no. 108 of 1976 is against appeal no. 103 of 1972 and l. p. a. no. 118 of 1976 is against appeal no ..... cane be dealt with under a common judgment. the facts leading to the letters patent appeals may be traced briefly as follows : three items of properties of which two form the subject-matter of these two appeals belonged originally to one hamsa mohideen maraikayar. he .....

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Sep 14 1981 (HC)

State Industries Promotion Corporation of Tamil Nadu Ltd., Sipcot Vs. ...

Court : Chennai

Decided on : Sep-14-1981

Reported in : AIR1982Mad273

..... 's ordinary original jurisdiction and that notwithstanding the property being outside the local limits, the suit is riot for land. the application is laid under cl. 12 of the letters patent. the said provision reads as follows: -,12. original jurisdiction as to suits- and we do further ordain that the said high court of judicature at madras, in exercise of its ..... the original jurisdiction of the high court. moore. j held that the suit was one for land or other immovable property withal the meaning of art. 12 of the letters patent, and the court had no jurisdiction. this was simply followed by bakewell, j. in the official assignee of madras v. t. c. ramaswamy iyengar : (1912)23mlj726 , for the learned judge ..... a principal against his agent in respect of the property acquired by the agent by the use of the principal's funds. he found that cl. 19 of the letters patent permits the court to apply the equitable principles of english law -on the original side of the high court in spite of cl. 12 of the letters ..... patent. as under those principles, the court can grant relief to a litigant in respect of lands situate outside the jurisdiction of the court against & party standing in fiduciary relationship to .....

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Jan 21 1981 (HC)

Tamil Nadu Wakf Board Vs. Khader Badsha Saheb

Court : Chennai

Decided on : Jan-21-1981

Reported in : AIR1982Mad376

..... cents and dismissed in other respect aggrieved against the said judgment of the second appellate judge, both the plaintiff and the defendants have filed before this court the above letters patent appeals.9. before us, the learned counsel for the wakf board contends that the second appellate judge is in error in holding that art. 96 of the limitation act will ..... arise out of common judgments rendered by the trial court, appellate court and the second appellate court, they are to be disposed of by a common judgment.2.the letters patent appeals nos. 126 of 1976, 57 of 1977 and 58 of 1977, arise out of the same suit 0. s. 13 of 1970 which is one for recovery of possession .....

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Jan 06 1981 (HC)

Kani Ammal and ors. and Vs. Tamil Nadu State Wakf Board Represented by ...

Court : Chennai

Decided on : Jan-06-1981

Reported in : (1982)2MLJ196

..... not have the effect of creating a charge for the performance of the charities mentioned in the document. in the result, both the appeals were dismissed. thus these two letters patent appeals have been preferred. l.p.a no. 108 of 1976 is against appeal no. 103 of 1972 and l.p.a. no. 118 of 1976 is against appeal no ..... can be dealt with under a common judgment. the facts leading to the letters patent appeals may be traced briefly as follows:three items of properties of which two form the subject-matter of these two appeals belonged originally to one hamsa mohideen maraikayar. he .....

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Dec 01 1981 (HC)

Wheels India Limited Vs. the State of Tamil Nadu and anr.

Court : Chennai

Decided on : Dec-01-1981

Reported in : [1983]52STC245(Mad)

..... it is an error which is within the competence of the appellate or revisional authority to correct, there will be no jurisdiction for direct application to this court. occasionally, when patent injustice appears to have been done, and compelling the aggrieved party to resort to statutory remedies will involve not only long delay but harassment, it will be in the discretion ..... is not as if, the error, if any, committed by the assessing authority cannot be corrected or rectified by the higher authorities under act. it cannot also be assumed that patent injustice appears to have been done to the petitioner. after all, the respondent has opined that the wheels and top rollers manufactured by the petitioner are tractor parts. this opinion .....

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