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Judgment Search Results Home > Cases Phrase: patents Court: chennai Year: 1983 Page 1 of about 25 results (0.027 seconds)

Mar 29 1983 (HC)

Commissioner of Income Tax, Tamil Nadu-ii Vs. Southern Switchgear Ltd.

Court : Chennai

Decided on : Mar-29-1983

Reported in : (1984)39CTR(Mad)22; [1984]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 .....

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Mar 27 1983 (HC)

Rockweld Electrodes (India) Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Mar-27-1983

Reported in : [1986]158ITR819(Mad)

..... that the assessee is not entitled to the relief under section 35a of the income-tax act as he is not shown to have acquired any patent rights or copyrights under the agreement entered into between the assessee and the foreign company for the supply of knowhow. in this view of the matter ..... the foreign company is for the acquisition of either copyrights or patent rights. on the material on record, we, therefore, find that both the appellate assistant commissioner as well as the tribunal are right in their conclusion ..... appellate assistant commissioner, he held that the purchase of know-how by the assessee from the foreign company cannot be taken to be an acquisition of patent rights or copyrights as contemplated by section 35a of the act and, therefore, the assessee will not be entitled to deduction to any extent under section ..... the agreement between the assessee and rockweld limited, england, does not indicate that the material which is the subject-matter of a bargain is either patent rights or copyrights. nor has any material been placed before the authorities below by the assessee to show that what he has bargained for with ..... claiming the benefit under section 35a, the assessee has to show that the know-how, secret formula, designs and specifications are either patent rights or copyrights, for, the deduction under section 35a of the income-tax act is only applicable in respect of an acquisition of .....

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Sep 23 1983 (HC)

Jagannathan and ors. Vs. the State

Court : Chennai

Decided on : Sep-23-1983

Reported in : 1983CriLJ1748

..... and that the procedure should not be com-plicated and should, to the utmost extent possible, ensure a fair deal to the poorer sections of the community. it is a patent fact, and one should not feel shy to admit, that a number of under-trial prisoners are kept behind the bars for long periods mainly due to the non-completion ..... 167(5).16. on a plain reading of section 167(5) and the decisions rendered by the supreme court, the calcutta high court and the rajasthan high court, it is patently clear that if in any case triable as a summons case the investigation is not concluded within a period of six months from the date on which the accused was .....

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Feb 21 1983 (HC)

Blue Star Ltd. Vs. State of Tamil Nadu

Court : Chennai

Decided on : Feb-21-1983

Reported in : [1984]56STC172(Mad)

..... assessee will also guarantee for a period of one year satisfactory performance of the goods supplied by the assessee to the actual users. this guarantee will cover only latent and patent defects due to manufacturing faults, bad workmanship or the use of poor or wrong material. the responsibility for the sale of the goods will be entirely yours as also for .....

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Sep 14 1983 (HC)

Hindustan Machine Tools Ltd. and ors. Vs. Union of India and anr.

Court : Chennai

Decided on : Sep-14-1983

Reported in : AIR1985Mad130

..... over the place, where the loss, injury, damage, destruction or deterioration occurred. under s. 20 c.p.c., and under cl. 12 of the letters patent,the plaintiff shall file the suit in the court having jurisdiction over the place where (a) the ceuse of action arose and (b) the defendant resides or ..... concerned, there is. no express term in the language of s. 80 of the railways act, repealing s. 20 and cl. 12 of the letters patent. it is one of the settled principles of interpretation of statutes that there is a presumption against an implied. repeal. this presumption is based upon the assumption ..... where a suit for compensation has to be filed, s. 80 should prevail over s. 20 c.p.c. and cl- 12 of the letters patent and they should not be invoked for the purpose of filing the suit for compensation against the railways. for the contention that the amended s. 80 excluded ..... the l.p .reads thus:-'44. powers of indian legislature preserved and we do further ordain and declare that all the provisions of these our letters patent are subject to the legislative powers of the governor-general in legislative council, and also of the governor general in council under s. 71 of the ..... -'whether s. 80 of the railways act as amended excludes the operation of s. 20 of the civil p.c.- and cl. 12 of the letters patent?'the question has arisen for consideration in the following circumstances. the first plaintiff is a company incorporated linder the companies act, having the registered office at bangalore .....

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Mar 07 1983 (HC)

S. Nagaraj Vs. S. Govindaswamy and anr.

Court : Chennai

Decided on : Mar-07-1983

Reported in : AIR1984Mad212; (1983)IIMLJ314

..... of law and facts and hence they have to be relegated for trial in the suit itself. this is a case where the plaint allegations do not patently show that any part of the cause of action arises within the jurisdiction of the original side of this court. for all these reasons, the appeal ..... arose within the jurisdiction, the leave should be revoked as a matter of course. in our view, the only implication of clause 12 of the letters patent is that where no, part of the cause of action arose within the jurisdiction of the court, the revocation of the leave is a must. applying ..... of the legal principles established by judicial decisions, delineated the following proposition:-(a) that an application lies for revoking leave granted under clause 12 of the letters patent; (b) that such an application should be made at an early stage of the suit and delay and acquiescence may be a bar to such an application ..... the cause of action to file the suit on the, original side of this court will enure to the appellant herein. clause 12 of the letters patent reads as follows:-'original jurisdiction as to suits: and we do further ordain that the said high court of judicature at madras, in exercise of its ..... leave granted by allowing appln. no. 4651 of 1982. it is as against this order, the present appeal has been filed under cl. 15 of the letters patent.5. mr. m. srinivasan, learned counsel for the appellant, contends that there is an agreement at madras, between the plaintiff and respondent i in respect of .....

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Jan 17 1983 (HC)

Commissioner of Income-tax, Tamil Nadu-i, Madras Vs. Eimco-k. C.P. Lim ...

Court : Chennai

Decided on : Jan-17-1983

Reported in : [1984]147ITR603(Mad)

..... expenditure. he was however, inclined to hold that, although it was a capital expenditure, it might be treated as having gone in for the acquisition by the assessee company of patent rights eimco. in this view, the officer allowed 1/4th of the amount of rs. 2,35,000 as a capital allowance relating to the assessment year in question under ..... s. 35a of the act. 5. on appeal by the assessee-company, the aac rejected the officer's view that the amount can be treated as consideration for obtaining patent rights. he also rejected the assessee's contention that it represented a revenue outgoing. in the end, he held that no part of the amount of rs. 2,35,000 ..... of the act. the officer took the view that rs. 2,35,000 must be held to represent the price paid by the assessee for an outright purchase of certain patent rights from eimco. in this view, the officer granted an allowance of rs. 16,785 which worked out to 1/14th share of rs. 2,35,000. the commissioner of .....

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Apr 29 1983 (HC)

K.S. Haja Shareff Vs. the Governor of Tamil Nadu, Madras and ors.

Court : Chennai

Decided on : Apr-29-1983

Reported in : AIR1985Mad55

..... . de smith :'the king's bench, however, held that a general finality clause was insufficient to deprive the courts of their power to award the beneficial remedy of certiorari for patent error of law or for jurisdictional defects, unless the right to a certiorari had itself been conferred by statute. those precedents were followed in modern cases, and it was settled ..... informed the government of india, that it has decided to nominate the petitioner to the said post, and has sought for its concurrence. on the 5th april 1980, the letters patent by the president of the republic of turkey was forwarded to the government of india, so that necessary formalities may be complied with. in may 1980, elections were held to ..... any manner detrimental to the government of india. the impugned order having proceeded on the basis that accepting the order of appointment has itself resulted in disqualification only reflects the patent error on the face of the order, and, in the circumstances the petitioner has prayed for quashing on the aforesaid order.7. respondent 4 herein on the 25th february 1981 .....

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Aug 30 1983 (HC)

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Decided on : Aug-30-1983

Reported in : 1984(16)ELT3(Mad)

..... directing the corporation to act in accordance with the terms of the settlement. that writ petition was allowed by a single judge and the life insurance corporation filed a letters patent appeal against the said judgment. at that stage the parliament passed the life insurance corporation (modification of settlement) act, 1976. after passing of that act, the letters ..... patent appeal was not pressed by the life insurance corporation, presumably on the ground that by passing of the said act, the judgment of the court has been made ineffective. since .....

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Aug 30 1983 (HC)

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Decided on : Aug-30-1983

Reported in : 1988(38)ELT425(Mad)

..... directing the corporation to act in accordance with the terms of the settlement. that writ petition was allowed by a single judge and the life insurance corporation filed a letters patent appeal against the said judgment. at that stage the parliament passed the life insurance corporation (modification of settlement) act, 1976. after the passing of that act the letters ..... patent appeal was not pressed by the life insurance corporation, presumably on the ground that by passing of the said act, the judgment of the court has been made ineffective. since .....

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