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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat mumbai Year: 2004 Page 1 of about 12 results (0.050 seconds)

Sep 29 2004 (TRI)

Deputy Commissioner of Income Tax Vs. All Russia Scientific Research

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Sep-29-2004

Reported in : (2006)98ITD69(Mum.)

..... drawings and designs, the consideration for such an outright sale and transfer cannot be regarded as in the nature of payment for use of, or right to use of, such patents, designs or models, plans, secret formulae or processes, etc. accordingly, it cannot be treated as 'royalty', as are the normal connotations of this expression in dtaas including india russia dtaa ..... the use of, or the right to use any copyright of literary, artistic or scientific work, including cinematograph films or films or tapes used for radio or television broadcasting, any patent, trademark, design or. model, plan, formula or process, or for the use of, or the right to use industrial, commercial or scientific equipment, or for information concerning industrial, commercial or ..... be treated as royalty for the purpose of article 13 of the agreement for avoidance of double taxation between india and the uk, the person who is owner of such patents, designs or models, plans, secret formulae or process, etc. retains the property in them and permits the use or allows the rights to use such ..... patents, designs or models, plans, secret formulae or process, etc. in other words, where the transferor retains the property right in the design, secret formulae, etc. and allows the use of .....

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Oct 05 2004 (TRI)

Addl. Cit Vs. Kwality Frozen Foods Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Oct-05-2004

Reported in : (2005)1SOT243(Mum.)

..... assessing officer relied on "accountancy", authored by william pickles, third edition, in support of his proposition. the said commentary states that goodwill arises mainly for patent and trademark protection and the purchaser of goodwill acquires the trademarks, patents, copyrights etc. of the business as well as the benefits of contracts and all the benefits accruing from the location, reputation, connection, organization and .....

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Dec 14 2004 (TRI)

Anant R. Thakore Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Dec-14-2004

Reported in : (2006)5SOT298(Mum.)

..... chapter xiv-b and amount which is not covered by said definition cannot be subjected to tax in block assessment even though declared as such by an assessee commit a patent mistake of fact or law while filing his return of undisclosed income under section 158bc, he cannot be assessed on such incorrect income merely on basis of admission made in .....

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Aug 06 2004 (TRI)

Acit (inv.) Vs. P.N. Writer and Co.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Aug-06-2004

Reported in : (2005)94ITD446(Mum.)

..... the petitioner gives training to the personnel of the nigerian government in india. section 80-o of the act provides that, where any consideration is received in respect of any patent, invention, model, design, secret formula or process or similar property right, or information concerning industry, commerce or scientific knowledge, experience or skill made available or provided or agreed ..... the assessee. this is evident from the fact that the section itself states that the income which is received is to be in consideration, for use outside india, of any patent, invention, model, design, secret formula, process or information concerning industrial, commercial, scientific knowledge, experience or skill. all this would fall in the category of, what is more ..... another person who wishes to use the same. the right which the owner has is an intangible commodity though the same is in respect of a material object, namely, patent or a drawing. similarly, commission is usually paid for services rendered by one person to another. a fee would also be receipt of money for services rendered, for example ..... , 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 .....

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Sep 13 2004 (TRI)

Tivoli Investment and Trading Co. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Sep-13-2004

Reported in : (2005)1SOT150(Mum.)

..... held that where an error was far from self evident, it ceased to be an apparent error. the so called inaccuracies or wrong recording of facts as alleged were not patent mistakes which constitute the sine qua non for exercise of power under section 254(2) of the act.from the long drawn arguments and the submissios made, it appears that ..... . itat (1992) 196 itr 564 (ori) that the apparent mistake must be one for the discovery of which no elaborate reasoning or enquiry is necessary. it must be visible and patent. whether the tribunal has committed an error of judgment the same would not be sufficient to exercise power of rectification under section 254(2) of the act. thus the correctness ..... provisions of section 254(2) of the act cannot be resorted to. what can be rectified under section 254(2) of the act is a mistake which is apparent and patent.the mistake has to be such for which no elaborate reasons or inquiry is necessary. what is not permitted to be done by the statute having deliberately omitted to confer ..... has held that the power of rectification under section 254(2) of the act can be exercised only when the mistake which sought to be rectified is an obviuos and patent mistake which is apparent from the record, and not a mistake which requires to be established by arguments and a long drawn process of reasoning on points on which there .....

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Nov 30 2004 (TRI)

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-30-2004

Reported in : (2005)98TTJ(Mum.)201

..... could not have claimed any depreciation allowance and, in that case there would not have been any allegation of undisclosed income. thus, on the facts of the case it was patent that entries in the books of account or other documents or transactions were bound to be disclosed for the purpose of it act or else the proceedings in question would not .....

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Aug 25 2004 (TRI)

Datamatics Financial Services Vs. Jcit, Special Range-25

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Aug-25-2004

Reported in : (2005)95TTJ(Mum.)944

..... of conflict between earlier and later decisions of supreme court where each bench consists of equal number of judges, the later decision should prevail. in govindanaik g. kalaghatigi v. west patent press co. ltd. air 1980 kant 92 the full bench of the karnataka high court has definitely held that when there are two conflicting decisions of the supreme court, one ..... with the principle laid down by the bombay and kamataka high courts in vasant tatoba hargude v. dikkaya muttaya pujari, air 1980 bom 341 and govindanaik g. kalaghatigi v. west patent press co. ltd., air 1980 kant 92 (fb) respectively. in this view we hold that the decision reported in himalaya tiles and marble (p) ltd. v. francis victor countinho air .....

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Mar 26 2004 (TRI)

Milan Enterprise Vs. Asstt. Cit, Circle 12(5)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Mar-26-2004

Reported in : (2005)95ITD18(Mum.)

..... action, which is penal in effect, can be taken without giving an opportunity of hearing to the person who is being de facto penalized. such an action cannot but be patently in violation of well settled principles of natural justice, aptly summed up in the maxim audi alterem partem' (i.e. no personshall be condemned. unheard). the interpretation canvassed by the .....

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Mar 26 2004 (TRI)

Milan Enterprise Vs. the Asstt. Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Mar-26-2004

Reported in : (2005)95TTJ(Mum.)635

..... action, which is penal in effect, can be taken without giving an opportunity of hearing to the person who is being de facto penalized. such an action cannot but be patently in violation of well settled principles of natural justice, aptly summed up in the maxim 'audi alterem partem' (i.e. no person shall be condemned unheard). the interpretation canvassed by .....

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Mar 22 2004 (TRI)

ito Vs. Pukhraj N. Jain

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Mar-22-2004

Reported in : (2005)95ITD281(Mum.)

..... ) was not satisfied he should have called pukhraj and knj and should have examined them but the learned cit(a) having not done so and having drawn his conclusion is patently wrong; and so the assessing officers order be restored.as against the above, the learned authorized representative of the assessee has referred to his written submissions furnished before the assessing .....

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