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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat delhi Year: 2005 Page 1 of about 15 results (0.071 seconds)

Aug 31 2005 (TRI)

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Aug-31-2005

Reported in : (2006)283ITR28(Delhi)

..... damage to or loss of tangible property caused: by an act or omission in the united kingdom; nor is there immunity in the case of proceedings relating to united kingdom patents, trade marks, and similar rights belonging to the state, or to the alleged infringement in the united kingdom by the foreign state of such rights, including copyright." 24. the learned .....

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May 13 2005 (TRI)

Hero Honda Motors Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : May-13-2005

Reported in : (2006)103ITD157(Delhi)

..... held that payments made for the right to have access to the technical knowledge and the fruits of continuing research and experience of a foreign company and to use its patents and trademarks were on revenue account. in alembic chemical works co. ltd. v. cit (supra), the supreme court again held that a lump sum consideration paid for obtaining technical know .....

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Jan 25 2005 (TRI)

Deputy Commissioner of Income Tax Vs. Aimil Limited

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Jan-25-2005

Reported in : (2006)99TTJ(Delhi)682

..... ownership, power or possession and in the control of or vested in or granted in favour of or enjoyed by the transferor companies, including but without being limited to all patents, trademarks, tradenames and other industrial rights of any nature whatsoever and licences in respect thereof, privileges, liberties, easements, advantages, benefits, leases, tenancy rights, ownership flats, quota rights, permits, approvals, authorizations .....

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Jun 22 2005 (TRI)

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Jun-22-2005

Reported in : (2005)96TTJ(Delhi)1

..... 2(o) of the copyright act, 1957 defines "literary work" to include computer programmes, tables and compilations including computer databases. the computer programmes are not capable of being protected by patent. once it is so classified, it is not permissible to treat it as forming part of clause (i) or (iv) of explanation 2 to section 9(1)(vi) and consequently ..... that they do not cover the payment with which we are concerned in the present appeal. clause (i) refers to transfer of rights or granting license in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property. but-software supplied did not fall under any of these items. clause (ii) refers to the imparting ..... of any information concerning the working of, or the use of a patent, invention, etc. etc.since the assessee by supplying the software does not impart any information, this clause is also not applicable. clause (iii) refers to the use of any ..... patent, invention etc. since clause (i) which refers to transfer of rights in such items, is not applicable, there is no question of clause (iii) being applicable. clause (iv) which refers .....

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Oct 21 2005 (TRI)

Pride Foramer S.A. (Formerly Vs. Acit, S.R.

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Oct-21-2005

Reported in : (2006)98ITD249(Delhi)

..... by the assessee under section 254(2) of the act praying that the order dt. 14.7.05 passed by this tribunal in the aforesaid appeal be recalled and the patent mistakes in the order be rectified.2. before adverting to the various mistakes pointed out in this m.a., in the order of the tribunal, it is necessary for us .....

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Jun 07 2005 (TRI)

PromaIn Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Jun-07-2005

Reported in : (2006)281ITR107(Delhi)

..... the last panchanama, but as held by bangalore special bench, the validity of the date of the last panchanama itself depends on the date of assessment order; this reasoning is patently erroneous.21. mr. shiva swamy submitted that neither the term "panchanama" is defined anywhere in the it act or in the it rules or even in the criminal procedure code (crpc) nor any .....

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Jan 10 2005 (TRI)

Additional Commissioner of Vs. Nestle India Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Jan-10-2005

Reported in : (2005)94TTJ(Delhi)53

..... enabling industrial policy.9. the learned ao argued that the product of the assessee such as coffee, tea, chocolates, noodles, etc. were day-to-day consumer products. they were not patented or copyright products though the same may be under a brand. the ingredients of such products were commonly known and the process of manufacturing was also routine. in view of .....

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Jun 29 2005 (TRI)

Shree Shyam Kamal Industries (P) Vs. Ito, Coy. Ward 8(3)

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Jun-29-2005

Reported in : (2005)4SOT146(Delhi)

..... house property'. the assessee simply offered certain amounts calculated on the basis of past rent by way of 'other income'. therefore, non-disclosure of material facts necessary for assessment was patent on the face of the records. the assessee declared the income as business income in the garb of other income. there was no disclosure of full facts. along with the .....

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Jun 30 2005 (TRI)

Kinetic Technology (India) Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Jun-30-2005

Reported in : (2005)98TTJ(Delhi)90

..... managing director of the assessee company. hence, the salary received by mr. holt automatically came to the knowledge of the assessee company. on the facts of the case it was patent that earlier an attempt was made to avoid indian tax on the full salary paid to mr. holt. the assessee company was a party to it. at any rate, for .....

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Oct 31 2005 (TRI)

Royal Airways Ltd. Vs. Additional Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Oct-31-2005

Reported in : (2006)98ITD259(Delhi)

..... matter. it is not the case of any false claim or any manipulation of accounts or facts of the case. the bona fide of the assessee and sufficient cause was patent on the facts of the case. the learned counsel referred to the judgment of hon'ble supreme court in r.b. shreeram durga prasad & fatehchand nursing das v.settlement commission .....

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