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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat bangalore Year: 2004 Page 1 of about 4 results (0.018 seconds)

Mar 30 2004 (TRI)

Bpl Refrigeration Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Decided on : Mar-30-2004

Reported in : (2005)272ITR47(Bang.)

..... considering the transaction to be sham, applied the provisions of section 35a. the cit(a) ought to have given a finding that the provisions of section 36a apply only to patents and copyrights and not to trademarks, and that further, for the provisions of section 35a to apply, the amount spent must be capital in nature, i.e., an outright acquisition .....

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Mar 30 2004 (TRI)

Bpl Refrigeration Limited Vs. Asst. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Decided on : Mar-30-2004

Reported in : (2004)91ITD203(Bang.)

..... .without considering the transaction to be sham, applied the provisions of section 35a. the commissioner ought to have given a finding that the provisions of section 35a apply only to patents and copy rights and not to trademarks, and that further, for the provisions of section 35a to apply the amount spent must be capital in nature, i.e. an outright .....

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Jul 21 2004 (TRI)

income Tax Officer Vs. Vivek Prabhakar Kunte

Court : Income Tax Appellate Tribunal ITAT

Decided on : Jul-21-2004

Reported in : (2005)92ITD71(Bang.)

..... rendered outside india. moreover, the learned departmental representative pointed out that the payment to the assessee in that case was not in consideration for the use outside india of any patent, invention, model, design or registered trademark. the assessee has only rendered service by providing commercial information regarding sales potentiality in indian market. the learned departmental representative disputed the ..... is resident in india, includes any income received by an assessee from the government of a foreign state or foreign enterprise in consideration for the use outside india of any patent, invention, design or registered trademark and such income is received in convertible foreign exchange outside india, or having been received in convertible foreign exchange outside india, or having ..... paid by the german company was for helping the said company for finding its market in india, it is not a consideration for the use outside india of any patent, invention, design or registered mark which was developed by the assessee. the tax incentives contemplated under section 80-o are basically for encouraging indian companies/experts to export ..... services to developing countries. the records do not speak that the assessee has got the retainer fee or consultancy charges mainly as a consideration for the use outside india of patent, design, invention or registered trademark. i am, therefore, on the facts of the case, unable to accept the claim of the assessee. the ao has correctly denied .....

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Dec 21 2004 (TRI)

Nemichand Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Decided on : Dec-21-2004

Reported in : (2005)93TTJ(Bang.)564

..... respect of the undisclosed income determined by the ao under clause (c) of section 158bc of the act.on a reading of the aforesaid provision, it is very obvious and patent that the legislature has miserably failed to bring on statute what nature of offence results in the penalty that is specified in that section. in other words, the legislature has .....

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