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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Page 9 of about 3,457 results (0.012 seconds)

Mar 25 1960 (HC)

Bhikamchand Bagri, Calcutta Vs. Commissioner of Income-tax (Central), ...

Court : Kolkata

Reported in : AIR1960Cal681,[1962]44ITR746(Cal)

..... patent rights. the surplus arising on the sale of the foreign patent was held to be trade profit and the claim of the company that the surplus ..... 132 at pp. 138, 141-2: 13 tax cas 366, the main business of the company was the granting of manufacturing licenses under its patents but it always contemplated the possibility of sale of its interest in the foreign patents. the company sold its rights in a foreign patent. during the twenty-two years of its existence this was the only sale of .....

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Apr 13 1982 (HC)

Hindustan Aluminium Corporation Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : (1982)30CTR(Cal)363,[1983]144ITR474(Cal)

..... incurred prior to such grant or disclosure or governmental law or order. kaiser represents, however, that it and its affiliated companies are not now prohibited or prevented from licensing any patents which they now have which pertain to the alumina and aluminium reduction plants to be built as the first step and kaiser and its affiliated companies are not prohibited or ..... of india or elsewhere. clauses 10 and 11 were as under :'10. it is understood by hindustan that nothing herein shall be deemed to require kaiser to grant hindustan any patent or other rights or disclose to hindustan any information in regard thereto if kaiser or its affiliated companies do not have the right or power to grant such rights or ..... prevented from disclosing technical advice now available to them which is essential to said plants. except with respect to the licence of existing patents of kaiser relating to the alumina process and the aluminium reduction process, kaiser makes no representation or warranty that the use of any technical information or advice or ..... patent licence now or hereafter disclosed or granted, as the case may be, can be used without patent infringement. 11. in consideration of the premises and in addition to the reimbursement of expenses as hereinbefore provided hindustan shall immediately on .....

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Mar 30 1927 (PC)

Girindra Nath Banerjee and anr. Vs. Birendra Nath Pal

Court : Kolkata

Reported in : AIR1927Cal496

..... have been solely under the criminal procedure code. this would have been an exercise of criminal jurisdiction and no appeal would lie under clause 15 of the letters patent. but the bengal criminal law amendment (supplementary) act of 1925 - an act of the indian legislature - expressly provided that the powers conferred ..... down to the high courts and it likewise made this very matter subject to the legislative powers of the governor-general in council. the letters patent of 1865 were issued under additional powers conferred by 28 vic, c.15 (cf. section 6 thereof) and carried out these directions. both ..... presidency towns as may be prescribed thereby; and, save as by such letters patent may be otherwise directed and subject to and without prejudice to the legislative powers in relation to the matters aforesaid of the governor-general ..... power to her majesty to set up high courts which should have such jurisdiction, power and authority as her majesty may, by such letters patent, grant and directsubject, however, to such directions and limitations as to the exercise of original civil and criminal jurisdiction beyond the limits of the ..... covered than the criminal law. the old english law introduced into calcutta has been superseded by the indian penal code (cf. clause 30, letters patent, 1865). the old principles of english practice in criminal cases have been reduced to a code of criminal procedure, which now applies in the .....

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Mar 10 1955 (HC)

inland Revenue Commissioners Vs. Butterley Co. Ltd.

Court : Kolkata

Reported in : [1955]28ITR762(Cal)

..... this test to the facts of the present appeal i cannot believe that any business man (who may be regarded as the touchstone in such a case) would describe the patent rights here in question as investments of the appellants or the payments received by them under the licences or agreement as income of their investments.'lord macdermott said : 'my lords ..... . lord macdermott said : 'if, in the course of carrying on my business, i make active use of a business asset - be it my factory building, a piece of machinery, a patent or my working capital - that asset is not an investment. whatever else a business investment may have to be, it is an asset for the time being held intentionally aloof ..... excess profits duty.'lord atkinson agreed entirely with what lord finlay had said.in the tootal broadhurst case the question was whether certain patents ought to be regarded as an investment for the purposes of the tax, the patents being assets from which the company derived substantial revenue. i confine myself to one passage from the judgment of lord simonds in which .....

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Jun 09 1980 (HC)

Commissioner of Income-tax (Central), Calcutta Vs. Anglo India Jute Mi ...

Court : Kolkata

Reported in : [1981]129ITR352(Cal)

..... that capital gains are assessable in the case of transfer of goodwill, the indian act did not have in contemplation, when enacting section 12b, that self-created assets like copyright, patents and goodwill should be subjected to capital gains arising on their transfer. it is enough to say that, complex and difficult as this question is, we are not satisfied that ..... that capital gains are assessable in the case of transfer of goodwill, the indian act did not have in contemplation when enacting s. 12b that self-created assets like copyright, patents and goodwill should be subjected to capital gains arising on their transfer and hence capital gains on the transfer of a goodwill were not liable to be taxed under s .....

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Aug 02 1985 (HC)

Tata Oil Mills Co. Ltd. Vs. Lokenath Chemical Works

Court : Kolkata

Reported in : AIR1987Cal13

..... perpetual injunction restraining the defendants by themselves or by their agents and servants from infringing the plaintiffs' design registered under no. 94985 as on 8th may 1958 under the indian patents & designs act, 1911 mentioned in paras 2 and 3 of the plaint and in annexures 'a' and 'b' thereto and from using any bottle/container which in any manner either ..... perpetual injunction restraining the defendants by themselves or by their agents and servants from infringing the plaintiffs' design registered under no. 94985 as on 8th may, 1958 under the indian patents & design act, 1911 mentioned in paras 2 and 3 of the plaint and in annexures 'a' and 'b' thereto and from using any bottle/container which in any manner either ..... by the plaintiff, the tata oil mills co. ltd., against m/s. lokenath chemical works on 9th dec. 1964, inter alia, praying for leave under clause 12 of the letters patent and claiming perpetual injunction restraining the defendant by themselves or by their agents and servants from infringing the plaintiff's registered design mentioned in paras 2 and 3 of the .....

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Feb 09 1955 (HC)

Corporation of Calcutta Vs. Director of Rationing and Distribution

Court : Kolkata

Reported in : AIR1955Cal282,1955CriLJ792

..... pointed out that under section 17, inventions and designs act, 1888, sincerepealed which is substantially a reproduction of section 27, english patents act of 1883, the crown isexpressly included. section 21, patents and designs act, 2 of 1911, provides a patent shall have to all intents the like effect as against his majesty the king as against a subject. in section 37(3 .....

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Dec 08 2016 (HC)

Price Water House and Anr. Vs. Commissioner of Income Taxxix and Ors.

Court : Kolkata

..... same person or persons; or (g) the manufacture or processing of goods or articles or business carried out by one enterprise is wholly dependent on the use of know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, or any data, documentation, drawing or specification relating to any ..... patent, invention, model, design, secret formula or process, of which the other enterprise is the owner or in respect of which the other enterprise has exclusive rights; or (h) ninety per .....

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Feb 14 2011 (HC)

Seema Begum and anr. Vs. Marium Bibi and ors.

Court : Kolkata Appellate

..... the code of civil procedure by the high court itself. 28. the original jurisdiction of the high court to try and determine the original proceeding is created under a letter patents and the final adjudication by way of judgment, shall be challenged in appeal before the division bench. such powers unless expressly or by necessary implication, is taken away the right ..... of appeal in terms of clause 15 of the letters patent remains unaffected and unaltered. 29. the legislative intent in incorporating section 12a in the said act of 1997 was to empower the court of the small causes constituted under the .....

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Oct 16 2002 (TRI)

Graphite India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)86ITD384(Kol.)

..... the exclusive benefits of and absolute right to all inventions, improved process of manufacture, designs, secret materials, formulas of mixing, improvements in addition to or further inventions relating to the patents or processes of manufacture or products manufactured or being developed by the company or otherwise relating to the business and affairs of the company which you may produce, make, invent ..... any such improvement, invention or additions as the company shall think fit. 7. you shall agree that any and all improvements, intentions and discoveries, whether or not capable of being patented, which you may make either alone or in conjunction with others during your appointment hereunder relating to or in anyway pertaining to or connection with any of the products of ..... of the company, execute and sign any and all applications, assignments and other instruments which the company may deem necessary or advisable in order to apply for and obtain letters patent design registration or other forms of protection for the said improvements, inventions and discoveries in such countries as the company may direct and to vest in the company alone or .....

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