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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat kolkata Year: 1986 Page 1 of about 4 results (0.036 seconds)

Dec 05 1986 (TRI)

Turner Morrison and Co. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Dec-05-1986

Reported in : (1987)20ITD1(Kol.)

..... r ground was assigned by the ito for rejecting the claim. the commissioner (appeals) endorsed the finding of the ito without adding any other reason thereto. the tax authorities below patently looked at the claim of the assessee from wrong prospective. it is settled law that a debt is said to become bad in the year in which the creditor loses ..... ,000 was paid as salary to the employee which was in excess of rs. 60,000. the ito disallowed rs. 5,180. the commissioner (appeals) found that the ito was patently wrong as the disallowance should be made only under section 40a(5), if the perquisite exceeded one-fifth of the salary or more than rs. 1,000 per month, the .....

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May 02 1986 (TRI)

Karam Chand Thapar and Bros. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : May-02-1986

Reported in : (1986)18ITD236(Kol.)

..... away by the fact that the assessee was a dealer in shares in respect of certain transaction whereas the purchase of the shares of thapar steinmuller & boiler co. ltd. was patently for the purpose of investment. we have gone through the orders of the tribunal for the earlier years as placed before us. in those orders discussion was made about the .....

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Oct 30 1986 (TRI)

income-tax Officer Vs. General Electric Co. of India Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Oct-30-1986

Reported in : (1987)20ITD12(Kol.)

..... .s. balaram, ito v. volkart bros. [1971] 82 itr 50 has laid down the well known rule of law that a mistake apparent on the record must be obvious and patent and not something which can be established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. in my considered view, the order .....

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Aug 06 1986 (TRI)

imperial Chemical Industries Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Aug-06-1986

Reported in : (1986)19ITD275(Kol.)

..... royalty even though it is called 'commission'.then, he took us through the cases wherein it has been held that technical fees or royalty are taxable in india if the patent or the technical know-how is commercially exploited in india. next, he referred to the older cases wherein it has been held that the real source of the income had .....

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