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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat delhi Year: 1986 Page 1 of about 6 results (0.054 seconds)

Apr 11 1986 (TRI)

income-tax Officer Vs. J.K. Synthetics Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Apr-11-1986

Reported in : (1986)18ITD490(Delhi)

..... intention of the parties. this agreement provided that there was another company called montefibre, which has a successor to chatillon, another company, became the owner of know-how and patent rights for the design, erection, operation and production of acrylic fibre. the tecnimont had only the experience and capability for providing basic design and technical services in the matter ..... design, erection and operation of the plant for manufacturing acrylic fibre. 4. technimont agreed to grant the know-how and patent rights and to offer these services to j.k. synthetics. 5. the consideration for the use of know-how, basic design engineering and technical assistance was fixed at 623 ..... owing the know-how and patent rights had transferred the right to licence to another concern known as tecnimont. 3. tecnimont had the experience and capability for providing basic design and technical services for the ..... took a different view. the commissioner (appeals) analysed the agreement and found certain salient factors having bearing on the subject of allowability. he found : 1. know-how and patent rights for producing acrylic fibre from acrylonitrile monomer were owned by a concern known as montefibre of italy, which were successors to another concern known as chatillon. 2. montefibre while .....

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Dec 18 1986 (TRI)

Ashwani Kumar Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Dec-18-1986

Reported in : (1987)20ITD643(Delhi)

..... , was sufficient. mere omission to explain why the valuer's report was not being accepted would not invalidate the initiation of proceedings particularly when the valuation officer's report was patently incomplete and ignored a huge sum of rs. 10 lakhs.for the reasons discussed above, we find the contentions raised on behalf of the appellants challenging the initiation of proceedings ..... was sold without the approval of the lessor. ignoring the payment of unearned increase altogether and for all purposes will, in our view, be not possible and would result in patent injustice which cannot be assumed to have been intended.16. the next contention made by the learned counsel for the appellants was that the fair market value of the property .....

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Sep 10 1986 (TRI)

Tara Chand JaIn Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-10-1986

Reported in : (1986)19ITD566(Delhi)

..... a question of law is an order passed after the assessee has filed a declaration in terms of section 158a. an order which has been passed before such declaration cannot patently be amended. in this case, the appeal stands already disposed of and even if the decision in the earlier reference be in favour of the assessee, the tribunal would not .....

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Oct 21 1986 (TRI)

Amarnath Khandelwal Agencies Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Oct-21-1986

Reported in : (1987)20ITD250(Delhi)

..... the tribunal, to mention the facts of the case and failure to dwell on the cases cited at the bar, the order of the tribunal suffers from inherent inadvertence and patent deficiencies as to render it perverse and invalid. finally, there is a prayer that this order be recalled.3. the revenue, on the other hand, has submitted that the assessee .....

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Aug 30 1986 (TRI)

Shiv NaraIn Karmender NaraIn Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Aug-30-1986

Reported in : (1987)21ITD69(Delhi)

..... has been held by their lordships of the hon'ble supreme court in the case of rao thakur narayan singh (supra) that even if the order of the tribunal was patently erroneous and it had committed an inadvertent mistake, the income-tax department would not be justified in bypassing the said order and initiating reassessment proceedings in derogation of the findings .....

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Aug 20 1986 (TRI)

Munchur Industries (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Aug-20-1986

Reported in : (1986)19ITD468(Delhi)

..... , commission, fees or any similar payment received by the assessee from the government of a foreign state or a foreign enterprise in consideration for the use outside india of any patent, invention, model, design, secret formula or process, or similar property right, or information concerning industrial, commercial or scientific knowledge, experience or skill made available or provided or agreed to be .....

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