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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Year: 1986 Page 1 of about 34 results (0.008 seconds)

Jun 10 1986 (HC)

Commissioner of Income-tax Vs. Atlas Steel Co. Ltd.

Court : Kolkata

Decided on : Jun-10-1986

Reported in : (1986)56CTR(Cal)73,[1987]164ITR401(Cal)

..... down by the supreme court that there must be trading activity both outside and within the taxable territory. in the facts of this case, for the supply of inventions, patents, application for patents, secret knowledge and know-how, no trading activity had been or was required to be carried on by the assessee within the taxable territory. further, on a consideration ..... the revenue was dismissed. 31. in the instant case, the agreement, as noted earlier, also consists of two distinct parts. the first part consists of supply of inventions, patents, applications for patents, secret knowledge and know-how. such supply was to be made against a consideration of a lump sum to be paid in instalments. it has been found as a ..... grant to the company the exclusive leave and licence during the term of the agreement (and the non-exclusive leave and licence thereafter) to use within india all inventions, patents, applications for patents and secret knowledge and know-how (which secret knowledge and know-how includes the information disclosed in formulae, standards, processes and technical and other data) which atlas now ..... steel and heat resisting steel. atlas steel co. ltd. was carrying on the business of manufacture of such steel and in connection with such business owned and used inventions, patents, applications for patents and had both secret knowledge and know-how relating to the manufacture of such steel contained, inter alia, in formulae, standards, processes, technical and other data owned by .....

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Jun 12 1986 (HC)

Indian Oxygen Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Jun-12-1986

Reported in : (1986)56CTR(Cal)185,[1987]164ITR466(Cal)

..... should also be treated as revenue expenditure. (j) agarwal hardware works (p.) ltd. v. cit : [1980]121itr510(cal) . in this case, the assessee had obtained a licence for use of patents, registered in luxembourg, relating to steel wires and bars used for reinforced concrete construction against payment. it was held that the asses-see had acquired a non-exclusive licence to ..... use the patents which were terminable on a reasonable notice and that the assessee had no right to continue the use of the patents thereafter. it was held on these facts by a division bench of this court that the assessee had not acquired .....

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Nov 18 1986 (HC)

Commissioner of Income-tax Vs. B.N. Elias and Co. (P.) Ltd.

Court : Kolkata

Decided on : Nov-18-1986

Reported in : (1987)59CTR(Cal)246,[1987]168ITR190(Cal)

..... of revenue expenditure. the whole object of the agreement was to obtain the benefit of technical assistance for running the business and restricting the licence for a limited use of patent rights. it was found that the foreign company had not parted with technical knowledge absolutely in favour of the assessee and had not sold their secret processes to the assessee ..... any succeeding five-year period. under the agreement, the foreign company granted to the assessee an exclusive licence for the manufacture of certain specified apparatus and material covered by foreign patents with the help of information furnished by the foreign company and also a licence to sell the apparatus and material manufactured throughout the world excepting u.s.a. and canada ..... either party on one year's notice. in ciba, of india ltd. : [1968]69itr692(sc) , on the expiry of the agreement, the assessee would have no right to use the patent and trade marks and would return to the supplier copies of all information and technical know-how. in the instant case, there was no specific clause for return of the .....

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Apr 02 1986 (HC)

Pradip Traders Vs. Collector of Customs

Court : Kolkata

Decided on : Apr-02-1986

Reported in : 1988(16)ECC193,1988(17)LC772(Calcutta),1987(30)ELT703(Cal)

..... the facts and circumstances by notification prohibit either absolutely or subject to fulfilling the terms and conditions, may restrict import and export of goods for the purpose of protection of patents trade marks and copyrights. by notification dated i8th of january, 1964, the central government had prohibited the import of goods having a false trade mark within the meaning of section .....

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Jan 09 1986 (HC)

incheck Tyres Ltd. Vs. Assistant Collector of Customs for Refund Secti ...

Court : Kolkata

Decided on : Jan-09-1986

Reported in : 1986(9)ECC381,1986LC141(Calcutta),1987(27)ELT614(Cal)

..... . being aggrieved by the judgment of g.n. roy, j., discharging the rule obtained by them, the appellant-company has preferred the instant appeal under clause 5 of the letters patent. the appellant-company between november, 1969 and april, 1971 had imported about seven consignments of 'crys-tex insoluble sulphur'. the customs authorities had purported to impose duty upon the said .....

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Mar 24 1986 (HC)

S.C. Sons (P) Ltd. Vs. Sm. Brahma Devi Sharma and ors.

Court : Kolkata

Decided on : Mar-24-1986

Reported in : AIR1986Cal437

..... setting aside a dismissal of the suit for non-prosecution but that still it would amount to a 'judgment' within the meaning of clause 15. letters patent, then this interpretation would amount to nullifying the provisions of order 43 rule 1 which, in our opinion, cannot be allowed.74. apart from the ..... has been excluded by necessary implication and accordingly in our opinion the same cannot be treated as a 'judgment' within the meaning of clause 15, letters patent. as pointed out, clause 15 confers powers in addition to section 104 read with order 43 rule i, c.p.c., but clause 15 cannot ..... the importance of the expression 'judgment' within the meaning of clause of the letters patent was stressed. in this context, it was observed by the supreme court that to amount to 'judgment' it must be a formal adjudication which conclusively ..... characteristics of a final order and in any event by way of analogy it would amount to 'judgment' within the meaning of clause 15. letters patent. the next question was regarding the position of other orders passed by the trial judge which may not be covered by order 43 rule 1. accordingly ..... (supra) it was held that an order passed restoring a suit dismissed for want of prosecution is not a 'judgment' within the meaning of clause 15. letters patent. this was followed in the case of tulsiram bhagwandas v. sitaram srigopal, : air1959cal389 (supra). if that is still the good law, then clearly this appeal .....

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Mar 18 1986 (HC)

Biswanath Chowdhury Vs. U.P. Forest Corporation

Court : Kolkata

Decided on : Mar-18-1986

Reported in : AIR1986Cal334

..... under clause 12 of the letters patent is revoked. the suit is stayed. after keeping a loco copy, the plaint shall be returned to the plaintiff for presenting the same in the ..... pvt. ltd. v.camco industries ltd. : air1984cal24 (supra) as the respondent has filed the above suit with leave under clause 12 of the letters patent in this court in breach of their agreement such leave should be revoked.18. for all the reasons mentioned above this application succeeds. hence, leave granted ..... observed that the impugned order of the learned judge granting leave under clause 12 of the letters patent should be set aside.10. in the case of ganpatrai agarwal v. fertiliser corporation of india, : air1984cal35 a clause in the contract between the ..... circumstance justifying the grant of leave under clause 12 of the letters patent. further, the arbitration agreement as contained in clause 4 appears to be vague.'the division bench in the facts and circumstances of the above case ..... their forum to the delhi high court, the learned judge, in our opinion, should not have granted leave under clause 12 of the letters patent enabling the respondent to file the application under section 20 of the arbitration act. it does not appear that there is any special reason or .....

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Feb 06 1986 (HC)

Simon Carves India Ltd. Vs. Income-tax Officer and ors.

Court : Kolkata

Decided on : Feb-06-1986

Reported in : (1986)54CTR(Cal)178,[1986]159ITR167(Cal)

..... reply was set out, at page 36 of the writ petition,5. please state whether the income is received in consideration for--(a)the use outside india of (i)any patent, invention, model, design, secret formula or processes or similar property right (ii)information concerning industrial, commercial or scientific knowledge, experience or skill made available.information concerning scientific knowledge, experience and ..... , which is relevant for our purpose, runs as follows of the assesseesimon-carves india limited5.please state whether the income is received in consideration for -- (a)(i)any patent, invention, model, design, secret formula or process, or similar property right (give details) or (ii)information concerning industrial, commercial or scientific knowledge, experience or skill made available or agreed to ..... , commission, fees or any similar payment received by the assessee from the government of a foreign state or a foreign enterprise in consideration for the use outside india of any patent, invention, model, design, secret formula or process, or similar property right, or information concerning industrial, commercial or scientific knowledge, experience or skill made available or provided or agreed to be .....

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Sep 10 1986 (HC)

Dr. P. Chattopadhyay Vs. the Institute of Cost and Works Accountants o ...

Court : Kolkata

Decided on : Sep-10-1986

Reported in : (1987)0CALLT179(HC)

..... , was to take effect from a future date. the writ petitioner by his letter dated 6th may, 1981 changed his decision to effect his resignation in praesento which would be patent from the letter dated 6th may, 1981, whereby he postponed it to the future date. so long as the resignation does not become effective, the appellant had a right to ..... not done in accordance with law and such action was also repugnant to principles of natural justice and furthermore, the order complained of was based on profound misconception about the patent line of distinctions between discharge and/or termination and acceptance of resignation. mr. paul contended that the reference of the matter to the council by the executive committee was highly ..... to the expiry of the notice period and in view of the admitted fact of resumption of duties by the appellant/petitioner after 1st september 1981 and also on the patent fact that the writ petitioner was intimated that the matter was referred to the council and the decision would be taken on the subsequent meeting, there was no justification for .....

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Aug 18 1986 (HC)

Swadeshi Fan Industries Pvt. Ltd. Vs. State of West Bengal

Court : Kolkata

Decided on : Aug-18-1986

Reported in : [1987]64STC312(Cal)

..... that it was evident that the petitioner-concern was nothing but a joint -venture of the said orient general industries limited. although m/s. orient general industries ltd. had the patent-right in respect of 'orient' fan, the said fan was sold in huge quantities by the petitioner not only to the said m/s. orient general industries ltd. but also ..... petitioner for manufacturing and selling 'orient' fans to others, if the petitioner was not a branch or extension or ancillary concern to m/s. orient general industries ltd. besides, the patent is a capital asset. if the petitioner is an extension or branch or ancillary concern, using capital asset of m/s. orient general industries limited, the petitioner cannot be said ..... petitioner's unit is nothing but an expansion of the established manufacturing unit of orient industries. it has been contended by the respondents that the petitioner's concern using the patent-right of orient industries is in fact an extension or branch or ancillary concern of orient industries. in the affidavit-in-opposition filed on behalf of the respondents, it has .....

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