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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Year: 1978 Page 1 of about 40 results (0.008 seconds)

Aug 23 1978 (HC)

Aluminium Company of America Vs. Joint Controller of Patents and Desig ...

Court : Kolkata

Decided on : Aug-23-1978

Reported in : AIR1979Cal210

..... have been objected to.' 15. carefully examining the said finding and also the complete specification in this case i have no hesitation in holding that the applicants are claiming patent regarding invention to a substance prepared or produced by chemical process. the appellant is simply eliminating the stages in the manufacturing process of the said substance which involves chemical ..... from gaseous form to the solid form. that only involves physical process and no chemical porcess is involved. mr. lal also submitted that under section 116(2) of the patents act, 1970, it has been specifically provided that appeal to high court would lie from a decision of the controller under section 15. therefore, there is no substance ..... of the provisions of section 5(b). mr. roy chowdhury relied on the complete specification of the appellant wherefrom it is quite clear that the substance on which the patent is claimed by the appellant is produced by chemical process, firstly by gases and thereafter, by de-sublimation to the lobular solid form. therefore, mr. roy chowdhury submitted ..... substantially free from undesired contaminants which would detract from the intended desublimation step.'thereafter various examples were given and the claims of the appellant in the said application for patent are as follows :'1. solid lobular aluminium chloride of generally curvi-linear contour compositely constituted of autogenously bonded pluralities of smaller sized particles and characterized by the substantial .....

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Jul 18 1978 (HC)

Agarwal Hardware Works (P.) Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Jul-18-1978

Reported in : (1979)1CompLJ51(Cal),[1980]121ITR510(Cal)

..... paid by the assessee to the foreign company under article 6(a) of the agreement is a capital expenditure.53. mr. sengupta further argues that the exploitation of the patents and the technical knowledge cannot help the assessee in running its business carried on by it before entering into this agreement and, therefore, the expenditure incurred by the assessee under ..... , in which the assessee was a manufacturer of copper laminates. under the first collaboration agreement the english company granted to the assessee a non-assignable licence to use its registered patents to manufacture an allied product, namely, copper-clad laminates. under that agreement royalty payable by the assessee to the english company was based on a certain percentage of the annual ..... of mysore kirloskar ltd. v. cit : [1968]67itr23(kar) and, by following the ciba case : [1968]69itr692(sc) , held that the assessee acquired a mere licence to use the patents, designs and the technical knowledge under the collaboration agreement and the entire amount paid by the assessee as licence fee was allowable as a revenue expenditure.19. in mysore kirloskar ..... engineering and manufacturing information, including specifications, drawings, etc. (which may be in its possession) to the licensee as may be reasonably required by the licensee in order to use the patents to the best advantage. (2) tor-isteg to this end will make available to the licensee the services of one or more european experts to assist in the production stage .....

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Apr 10 1978 (HC)

Sm. Sujata Maitra Vs. State of West Bengal and ors.

Court : Kolkata

Decided on : Apr-10-1978

Reported in : AIR1978Cal374,82CWN894

..... 1947--section 21. 2. the employees' state insurance act, 1948--section 82. 3. the workmen's compensation act--section 30. 4. trade and merchandise marks act. 1958-- section 108. 5. patents act, 1970-- section 116. 6. the motor vehicles act, 1939-- section 110 (d) against decrees of the claims tribunal. 7. the income-tax act-- section 269-h against the order ..... its authority and jurisdiction or the order of a court or tribunal is not violative of the fundamental basic principles of justice and fair play or that there is no patent or flagrant error in procedure or law. the high court may also justifiably intervene under this article when the order passed results in manifest injustice.11. we now come to .....

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Apr 04 1978 (HC)

Kumarapuram Gopal Krishnan Ananthakrishnan Vs. Burdwan-cutwa Railway C ...

Court : Kolkata

Decided on : Apr-04-1978

Reported in : [1978]48CompCas611(Cal),82CWN774

..... 169 (ca), it was laid down that the substratum is gone when the main ' purpose ' has become impossible. this company was incorporated for working a patent which it failed to acquire and intended to work patents or unpatented articles which was held to be impermissible in law and accordingly it was held just and equitable for the company to be wound up ..... patent, to compel the shareholders to remain bound together in order to work some other patent or make un-patented articles is to force them into a different adventure to that which they contracted to be engaged in together. but when we come to a ..... mine at all, the object of the company is frustrated as the subject-matter ceased to exist. if the main object of the company is to acquire and work a patent as in german date coffee's case [1882] 20 ch d 169 (ca) and it fails to acquire the .....

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Dec 05 1978 (HC)

Alkali and Chemical Corporation of India Ltd. Vs. Commissioner of Inco ...

Court : Kolkata

Decided on : Dec-05-1978

Reported in : [1980]122ITR490(Cal)

..... , learned counsel for the revenue, contended on the other hand that the mistake in the instant case was an arithmetical one and thus an obvious and patent mistake which could be rectified under section 13 of the surtax act. he drew our attention to the scheme of the second schedule to the surtax act ..... apparent from the face of the records. a mistake must be apparent on the face of the records. it must be an obvious, clear and patent mistake. one which is not so apparent and which requires a long and elaborate reasoning and arguments on points on which there may be conceivably two ..... . thisdecision was cited for the following, observations of the supreme court(p. 53) : ' a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions. as seen earlier the ..... , there was no apparent mistake in the records, so as to attract section 13. mistakes to be corrected under the section were those which were patent, appeared ex facie and did not require any detailed consideration, he submitted with emphasis that if in detecting a mistake it became neces sary to consider ..... t. act within the meaning of the said rule. the tribunal also found that the mistake in the original surtax assessment on this point was patent and glaring and thus there was no merit even in the preliminary objections of the assessee.7. the tribunal next considered the question whether the .....

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Jun 09 1978 (HC)

Shew Karan Agarwalla and anr. Vs. SatyanaraIn Mansinka

Court : Kolkata

Decided on : Jun-09-1978

Reported in : AIR1978Cal495,82CWN1008

..... disputed questions of fact, should appropriately be undertaken by the trial court, or, at the most, the first appellate court but not the high court hearing a second or letters patent appeal from a second appeal though the high court has the full competence to grant amendment of pleadings.8. in view of the above position, as pointed out by the ..... which has not been determined by the lower appellate court or wrongly determined by such court for reasons mentioned therein when pleadings are amended at the stage of a letters patent appeal from a second appeal or a second appeal and fresh allegations of facts are introduced in the controversy which necessitate additional evidence being permitted it will not be open ..... the connected letters patent appeal from the second appeal allowed an amendment to the plaint to bring it within the purview of clause (ft) of section 13 (1) of the act and framed two ..... (still unreport-ed) (since reported in : [1978]3scr147 ) balai chandra hazra v. shewdhari jadav, contending that after amendment of pleadings in the high court in such second appeals or letters patent appeals therefrom, this court has no jurisdiction to take evidence itself and decide the issue on basis of the evidence adduced. in the cited case also the high court in .....

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Jan 27 1978 (HC)

Commissioner of Income-tax Vs. Simplex Concrete Piles (India) Pvt. Ltd ...

Court : Kolkata

Decided on : Jan-27-1978

Reported in : [1978]112ITR812(Cal)

..... & sons p. ltd. v. income-tax officer : [1972]83itr848(cal) . therefore, in order to come within the ambit of the section, it is necessary that the mistake must be obvious, patent and self-evident and a mistake on which conceivably there can be two opinions cannot be rectified by virtue of section 154 of the income-tax act, 1961.' 11. dr ..... case, the supreme court considered what was a ' mistake apparent on the record '. the supreme court observed as follows :' a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions. as seen earlier, the high ..... the finance act, 1964.9. mr. b. l. pal, learned counsel for the revenue, has contended before us that, in the facts and circumstances, the order of the tribunal was patently erroneous inasmuch as there was no mistake which was apparent from the record. he submitted that, mistake, if any, had to be discoveredby a detailed investigation of the facts and .....

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Dec 04 1978 (HC)

Nanda Lal Agarwalla Vs. Rameswar Lal Sharma

Court : Kolkata

Decided on : Dec-04-1978

Reported in : AIR1979Cal30

..... on the decision reported in : (1973)77callt613(hc) (sriram pasrisha v. jagannath sen). this decision was reversed by the letters patent bench in the decision reported in (1975) 1 cal lj413 (jagannath sen v. sriram pasrisha). the decision of the letters patent bench was affirmed by the supreme court in a case reported in air 1978 sc 2335 (sri ram pasrisha v .....

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Sep 29 1978 (HC)

Surrendra (Overseas) Private Ltd. Vs. Tom Wilhelmsen and ors.

Court : Kolkata

Decided on : Sep-29-1978

Reported in : AIR1979Cal224

..... apply. the money became payable at the plaintiffs' office at no. 135 canning street, calcutta, within jurisdiction. the suit was instituted after obtaining leave under clause 12 of the letters patent. the defendant did not apply for revocation of the leave. in support of his contention that section 49 of contract act would apply the plaintiff's counsel relied on : air1964cal418 ..... suit in respect of the claims arising out of the bill of lading. a suit was instituted in calcutta high court after obtaining leave under clause 12 of the letters patent. the respondents applied for stay of the suit and stay was granted by the trial court. the plaintiff then preferred an appeal. the division bench of this high court held .....

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Feb 07 1978 (HC)

Sanjay Trading Company Vs. Dal Chemical N.V. and ors.

Court : Kolkata

Decided on : Feb-07-1978

Reported in : AIR1978Cal397

..... plaint and nothing could be shown from the correspondence as to why the court should not have proceeded on that basis and granted leave under clause 12 of the letters patent at the time of the institution of this suit.4. on behalf of the petitioner defendant it has been stated in the petition herein that 'the entire evidence to be ..... orderramendra mohan datta, j.1. this is an application for revocation of leave granted under clause 12 of the letters patent. 1865. the suit was filed on april 29, 1976, inter alia, for damages for breach of contract entered into in calcutta within the jurisdiction of this court. the contract was .....

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