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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat mumbai Year: 2005 Page 2 of about 24 results (0.053 seconds)

Feb 08 2005 (TRI)

Reliance Industries Ltd. Vs. Deputy Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-08-2005

Reported in : (2005)98TTJ(Mum.)856

..... 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 vioiative 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 .....

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Apr 07 2005 (TRI)

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Apr-07-2005

Reported in : (2007)106TTJ(Mum.)257

..... trained at the cybertec advanced learning centre.10. 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 .....

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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 .....

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Nov 30 2005 (TRI)

Cybertech Systems and Software Ltd. Vs. Assistant Cit, Range 8(1)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-30-2005

Reported in : (2006)7SOT230(Mum.)

..... of consulting services, whether or not ... and all related intellectual property rights, know how.... mask works, trademarks, formulae, procession, manufacturing techniques, trade secrets, ideas, artwork, software or other copyrightable or patentable work.y2k compliant - shall mean with respect of sof tware, systems, cons ulting services and deliverables that the same shall not be affected adversely by the occurrence of use of ..... etc.(4) developing documentation such as implementation methodology, project documentation etc.(5) design of networking and internetworking systems architecture, estimations, networking diagrams etc." the assessee is obliged to grant the patent right as provided in articles 4.1 and 4.2 in relation to all software programme undertaken by virtue of the agreement. having regard to all these, it cannot be .....

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Jan 25 2005 (TRI)

Deputy Commissioner of Income Tax Vs. Chadbourne and Parke Llp

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jan-25-2005

Reported in : (2005)93TTJ(Mum.)734

..... 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 .....

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Jun 10 2005 (TRI)

Essar Oil Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jun-10-2005

Reported in : (2006)102TTJ(Mum.)270

..... or lump sum, and, however described or computed, to the extent to which they are made as consideration for-- (a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark, or other like property or right; (b) the use of, or the right of use, any industrial, commercial or scientific equipment .....

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Jul 29 2005 (TRI)

Assistant Commissioner of Income Vs. Jasubhai Business Service (P)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-29-2005

Reported in : (2006)100TTJ(Mum.)951

..... in its own line of business, (ii) the appellant was required to keep the process, technical know-how confidential and secret and non-partibility and was not to seek any patent for the process. thus, the assessee did not become owner of any process or technical know-how in its own right. the expenditure was thus for use and not for ..... in large scale manufacture of penicillin for a period of two years. the appellant was to keep the technical know-how confidential and secret and was not to seek any patent for the process. for the asst. yr. 1964-65, the appellant claimed deduction of the sum of rs. 2,39,625 as a revenue expenditure. both the department and the ..... trademark of the above journals and know-how for editorial content which is very prime for the journal. it was argued that the amount was paid not for acquiring any patent, right or copyright covered under section 35a and the amount was paid for acquiring the running business for use of trade name of the journal with existing rights of the .....

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Nov 09 2005 (TRI)

Dy. Cit Vs. Ramnord Research Labs. (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-09-2005

..... sub-clause of section 32 provides that expenditure incurred on the premises taken on leave and licence basis is to be treated as capital expenditure. this formation of belief is patently incorrect in law. explanation 1 of section 32(1) on the other hand provides that where a premises has been taken on leave and license basis then for the purpose .....

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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 .....

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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 .....

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