Skip to content


Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat mumbai Year: 2005 Page 1 of about 24 results (0.215 seconds)

Nov 25 2005 (TRI)

Assistant Commissioner of Vs. Hinditron Services (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-25-2005

Reported in : (2006)99ITD479(Mum.)

..... or incorporeal. though it does not always mean physical property but it does mean the right, title, interest in a property. property also includes rights such as trade marks, copyrights, patents and even intellectual rights capable of transfer or transmission. they also include beneficial rights to a thing considered as having money value especially with reference to transfer/succession and their .....

Tag this Judgment!

Sep 30 2005 (TRI)

Metchem Canada Inc. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Sep-30-2005

Reported in : (2006)100ITD251(Mum.)

..... the pe to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges, for specific services performed or for management, or, except in the case of a banking enterprise, by ..... the pe to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise, by .....

Tag this Judgment!

Oct 17 2005 (TRI)

The D.C.i.T. (Osd), Range 7(2) Vs. Saraf Chemicals Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Oct-17-2005

Reported in : (2006)102ITD356(Mum.)

..... supreme court decision in the case of ciba (india) ltd. 69 itr 692. it was held in this case that any expenditure incurred for obtaining the right to use the patents and trademarks for a limited period is to be considered as an expenditure of revenue nature. the ld.cit(a) has then referred to the supreme court decision in the .....

Tag this Judgment!

Jan 28 2005 (TRI)

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jan-28-2005

..... 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 accounts or other documents or transactions were bound to be disclosed for the purpose of income-tax act or else the proceedings in question .....

Tag this Judgment!

Nov 25 2005 (TRI)

Yucca Finvest (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-25-2005

Reported in : (2006)101ITD403(Mum.)

..... commissioner of income-tax (appeals) ought to have borne in mind the general commercial principles in order to arrive at the real and true profits of the business. it is patently unfair and unjust to expect an assessee who has incurred a loss in his business during the year to pay tax on the dividend income earned by him particularly when .....

Tag this Judgment!

Apr 07 2005 (TRI)

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Apr-07-2005

Reported in : (2005)3SOT121(Mum.)

..... and trained at the cybertec advanced learning centre.in contemplation of the activities proposed, the assessee company had imported a computer software called sap (systems application and products). the software patented as sap is owned by a german company sap ag. the german company has sold number of licenced copies of sap software. but, the german company does not have the .....

Tag this Judgment!

Jul 15 2005 (TRI)

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-15-2005

..... of such tax free income plus charges paid to the mutual fund as a business loss against the assessee's other business income chargeable to tax. these were the transactions patently to avoid tax with the complicity of the mutual fund. the manner in which the mutual fund promised to the whole world payment of 40% tax free dividend irrespective of .....

Tag this Judgment!

Jul 15 2005 (TRI)

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-15-2005

Reported in : (2005)96ITD1(Mum.)

..... equivalent of such tax free income plus charges paid to the mutual fund as a business loss against the assessees other business income chargeable to tax. these were the transactions patently to avoid tax with the complicity of the mutual fund. the manner in which the mutual fund promised to the whole world payment of 40% tax free dividend irrespective of .....

Tag this Judgment!

Feb 08 2005 (TRI)

Reliance Industries Ltd. Vs. Ddi (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-08-2005

Reported in : (2005)3SOT501(Mum.)

..... the language of section 10(2)(vi), cannot be accepted as a rule made for carrying out the purposes of the act; indeed, such a rule may be regarded as patently violative of the purposes of the act, i.e., of section 10(2)." (v) hyderabad asbestos cement products ltd's case (supra) wherein the hon'ble court at page nos .....

Tag this Judgment!

Mar 01 2005 (TRI)

Hindalco Industries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Mar-01-2005

Reported in : (2005)94ITD242(Mum.)

..... of a literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right or property ..... of a literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or "scientific experience, including gains derived from the alienation of any such right or property ..... or diminution by the law of the land. it is contended that biswas in encyclopedic law dictionary has defined the term 'property' as including goodwill, trademarks, licence to use a patent, book debts, options to purchase, life policies and other rights under a contract. a reference is made to the hon'ble supreme court's judgment in the case of scientific .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //