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Judgment Search Results Home > Cases Phrase: patents Court: karnataka Year: 1979 Page 1 of about 5 results (0.006 seconds)

Feb 23 1979 (HC)

Indian Telephone Industries Ltd. Vs. Commissioner of Income-tax, Karna ...

Court : Karnataka

Decided on : Feb-23-1979

Reported in : ILR1979KAR1547; [1979]117ITR682(KAR); [1979]117ITR682(Karn)

..... ) the assessee acquired under the agreements the right to obtain and use further technical knowledge which might be developed by standard and its associates and the right to use the patents of standard and it associates both during and after the period of agreements. (vi) the agreements were to be a force for a period of 7 years. (vii) the assessee ..... collaborator). the assessee was on that account held to be a mere licensee for a limited period, of technical knowledge of the foreign company with a right to use the patents and trade marks of that company. in other words, the assessee was held to have acquired under the agreements, merely the right to draw for the purpose of carrying on .....

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May 31 1979 (HC)

Gurupadayya Charantayya Adavimath Etc. Vs. Chikkayya Etc.

Court : Karnataka

Decided on : May-31-1979

Reported in : AIR1979Kant202; ILR1979KAR1861; 1979(2)KarLJ53

..... in this court. the said writ petition was allowed by this court with the following observation:-'in our opinion, the view of the law taken by the 1st respondent is patently erroneous and cannot be supported in the language of s. 22. there is no provision in the act by which any dispute relating to succession to the office of the .....

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Apr 12 1979 (HC)

Govinda Naik G. Kalgahatagi Vs. West Patent Press Co. Ltd.

Court : Karnataka

Decided on : Apr-12-1979

Reported in : AIR1980Kant95

venkatachaliah, j.1. a division bench of this court has referred the following question of law arising under the provisions of the karnataka rent control act, 1961 for the opinion of the full bench.'whether a property which was an agricultural land at the time of letting and had ceased to be agricultural land an the date of the petition for eviction is a 'premises' within the meaning of section 3 (n) of the karnataka rent control act, and would attract provisions of sections of section 21 of the act?''2. the matter arises out of proceedings for eviction under proviso to section 21 (1) of the karnataka rent control act, 1961 (hereinafter called the 'act') instituted by the petitioner against respondents in h. r. c. no. 287 of 1968 on the file of the mummify, hubble, respecting certain lands which, at the time of letting, were agricultural lands; but, which as on the date of institution of the proceedings came within the limits of hubli-dharwar municipal corporation and used by the lessees, admittedly, for industrial purposes, the lessee having, in terms of and enabled by the lease deed, erected buildings and structures thereon for industrial purposes. eviction was sought on grounds of alleged sub-letting.3. the facts leading up to the refer are set out in the order of references dated 12th dec, 1977, and' it is dot necessary to set them out in extenso again here, very briefly stated, they are these:the predecessors in title of the petitioners granted a lease of the land in .....

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Feb 26 1979 (HC)

Govindanaik G. Kalaghatigi Vs. West Patent Press Co. Ltd. and anr.

Court : Karnataka

Decided on : Feb-26-1979

Reported in : AIR1980Kant92; ILR1979KAR1401

chandrashekhar, c.j.1. a full bench of three judges of this court has referred to a larger bench of five judges the following question:'when there is conflict between two decisions of the supreme court, is it the later of the two decisions or the decision of the larger of the benches which rendered those decisions that should be followed by high courts and other courts in the country?2. a full bench of three judges of this court (which consisted one of us) opined in j. aramha v. mysore road transport corporation (1974) 1 kant lj 344 that where there is a conflict between two decisions of the supreme court, it is the later of those two decisions which must be followed by high courts and other courts. the correctness of this view is doubted by a division bench of this court in rudrayya v. gangawwa (1976) 1 kant lj 409 in view of the pronouncement of the supreme court on this point in mattulal v. radhelal : [1975]1scr127 . the full bench of three judges which has made this reference, felt that the decision of the earlier full bench in aramhas case, did not contain any reason for its opinion.3. in mattulal's case (supra), the supreme court observed at page that if it is not possible to reconcile the observations of the supreme court in two decisions, the supreme court must prefer to follow the observations of the larger bench even if it is earlier.4. the above enunciation was reiterated by the supreme court in union of india v. k. s. subramanyarn : (1977)illj5sc wherein it was .....

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Feb 06 1979 (HC)

Commissioner of Income-tax, Karnataka Vs. Corporation Bank Ltd.

Court : Karnataka

Decided on : Feb-06-1979

Reported in : [1979]117ITR271(KAR); [1979]117ITR271(Karn)

d.m. chandrashekhar, c.j.1. at the instance of the revenue, the income-tax appellate tribunal, bangalore bench (hereinafter referred to as 'the tribunal'), has referred under s. 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), the following question of law: 'whether, on the facts and in the circumstances of the case, the tribunal is right in law in holding that the expenditure incurred by the assessee in a sum of rs. 20, 278 does not constitute expenditure in the nature of entertainment expenditure within the meaning of section 37(2b) of the income-tax act, 1961 ?'2. in para 2 of the statement of the case the material facts have been set out. they are: the assessee is a banking company having more than one hundred branches. its important customers who come to its head office and branches for transacting business were served with coffee or tea. during the year in question the total expenditure incurred on serving coffee and tea was only rs. 20, 278. this works out at an average about rs. 200 per branch per year. 3. the ito disallowed such expenditure on the ground that it came within the ambit of sub-s. (2b) of s. 37, which reads: 'notwithstanding anything contained in this section, no allowance shall be made in respect of expenditure in the nature of entertainment expenditure incurred within india by any assessee after the february 28, 1970.'4. the object of inserting sub-s. (2b), as explained by the finance minister, while presenting the budget for .....

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