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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Year: 1989 Page 1 of about 35 results (0.008 seconds)

Nov 16 1989 (HC)

Commissioner of Income-tax Vs. National Engineering Industries Ltd.

Court : Kolkata

Decided on : Nov-16-1989

Reported in : (1990)85CTR(Cal)98,[1991]190ITR525(Cal)

..... 1968, when the plant for production of tapered roller bearings was put up. the expenditure incurred prior to that date by way of payments for designs, patents, etc., amounting to rs. 1,524 lakhs were treated as capital expenditure. from the assessment year 1969-70 till the assessment year 1973-74, the ..... is how are the royalty payments to be treated after the manufacturing process started.13. the question of allowability of expenditure incurred for use of scientific data, patents and trade marks was gone into exhaustively by the supreme court in the case of cit v. ciba of india ltd. : [1968]69itr692(sc) . ..... 1922. in that case, the supreme court pointed out that the assessee had not become entitled exclusively even for the period of the agreement to the patents and trade marks of the swiss company. it had merely access to the technical knowledge and experience of the swiss company. the assessee was a mere ..... licensee for a limited period of the technical knowledge of the swiss company with the right to use the patents and trade marks of the company, the swiss company had not parted with any asset of the business by making the technical knowledge available to ..... unable to uphold this contention. the case before the supreme court was not a case of payment of royalty by a licensee for user of technical know-how, patents, designs, trade marks, etc. on the contrary, the supreme court pointed out (at p. 95 of 157 itr) :'the tenor of the agreement clearly .....

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Sep 05 1989 (HC)

Sohan Lal Baid Vs. State of West Bengal and Others

Court : Kolkata

Decided on : Sep-05-1989

Reported in : AIR1990Cal168,94CWN531

..... what judge in each case shall sit alone, and what judges of the court, whether with or without the chief justice, shall constitute the several division courts.12. the letters patent dated may 14, 1862 for the high court of judicature to be established in bengal in accordance with the provisions of the chapter act was transmitted to the governor-general ..... which authorised the establishment of high courts of judicature in india. section 1 of the said act providing, inter alia, that it shall be lawful for her majesty, by letters patent, to erect and establish a high court of judicature at fort william in bengal for the bengal division of the presidency of fort william and, by like letters ..... in relation to the administration of justice, including power to make rules for regulating the practice of the court, as are vested in them by letters patent, and, subject to the provisions of any such letters patent all such jurisdiction, powers and authority as are vested in those courts respectively at the commencement of the said act. section 108 of the said ..... of india in council by the despatch dated may 14, 1862 from sir charles wood, secretary of state. the said letters patent were afterwards revoked by further letters patent dated december 28, 1865. clause 36 of the letters patent dated december 28, 1865 in its original form provided, inter alia that any function which was thereby to be performed by the high .....

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Feb 27 1989 (HC)

Commissioner of Income-tax Vs. Sofremines (India) Ltd.

Court : Kolkata

Decided on : Feb-27-1989

Reported in : [1990]186ITR67(Cal)

..... come within the ambit of 'the imparting of any information concerning industrial, commercial or scientific knowledge, experience or skill.'42. imparting of information concerning the working or use of a patent, invention, model, design, secret formula or process or similar property has also been brought within the ambit of the definition of 'provision of techincal know-how'. therefore, the various ..... the purposes of this section, 'provision of technical know-how' means,-- (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or similar property ; (ii) the imparting of any information concerning the working of, or the use of, a ..... is of wide amplitude and includes transfer of any right including the granting of a licence in respect of, inter alia, any patent, design or similar property. in this case, the agreement envisaged user as well as transfer of patent, design, etc., of the assessee-company. the agreement also envisaged training of employees of the tata iron and steel co. in ..... patent, invention, model, design, secret formula or process or similar property ; (iii) the use of any patent, invention, model, design, secret formula or process or similar property ; (iv) the imparting of any information concerning industrial, commercial or scientific knowledge .....

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Feb 23 1989 (HC)

Sohanlal Rajgarhia and ors. Vs. Remington Rand of India Ltd.

Court : Kolkata

Decided on : Feb-23-1989

Reported in : (1989)2CALLT245(HC)

..... (3) of the said act.14. we also are of the view that the order appealed from is not a judgment within the meaning of clause 15 of the letters patent as, in our view,, it does not settle finally the rights of the parties.15. assuming that it is appealable, we feel that in the facts and circumstances of the ..... of the matter, according to the learned counsel for the appellants, the order of the learned trial judge is the judgment within the meaning of clause 15 of the letters patent.10. with regard to the discretionary power of the court dealing with an application under section 17(3) of the said act, the submission of the learned counsel for the ..... court from a judgment of one learned single judge of the high court to the other learned judges of any division court as contemplated in clause 15 of the letters patent. it has been contended on behalf of the appellants that the order of the learned trial judge has denied a right of the appellants accrued under the said act, viz ..... counsel, appearing for the respondent, that in any event this order passed by the learned trial judge is not a judgment within the meaning of clause 15 of the letters patent, inasmuch as the order passed by the learned trial judge did not adjudicate any rights of the parties nor did settle the rights of the parties finally.7. it has .....

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Sep 11 1989 (HC)

Indian Oxygen Ltd. Vs. National Oxygen Ltd. and anr.

Court : Kolkata

Decided on : Sep-11-1989

Reported in : (1990)1CALLT275(HC),[1991]72CompCas378(Cal)

..... of tobu enterprises pvt. ltd. v. cameo industries ltd., : air1984cal24 , overruling the aforesaid decision and holding that, in a proceeding under section 20, leave under clause 12 of the letters patent is necessary,the aforesaid submission of mr. roy chowdhury, learned advocate for theplaintiff, cannot be said to be of any substance. it cannot be disputed, in thepresent case, that the ..... the plaintiff to show that, in fact, in aproceeding under section 20 of the arbitration act, although it is treated asa suit, no leave under clause 12 of the letters patent is necessary. learnedadvocate also relied upon a judgment and decision in the case of dasconsultants p. ltd. v. national mineral development corporation ltd., : air1981cal202 , and submitted that no leave under ..... for want of jurisdiction ; (b) the plaint filed in the suit be taken off the file and be rejected; (c) leave, if any, granted under clause 12 of the letters patent be revoked ; (d) stay of all further proceedings till the disposal of this application; (e) interim orders passed in the proceedings be vacated forthwith ; (f) ad interim orders in terms .....

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Apr 11 1989 (HC)

Subal Chandra Mondal and anr. Vs. Atul Krishna Ghosh and ors.

Court : Kolkata

Decided on : Apr-11-1989

Reported in : (1989)2CALLT427(HC)

..... court of the munsif. * * * *in my view, the words 'civil courts' in the bengal agricultural debtors act have the same meaning as they have in clause 16 of the letters patent and in the bengal civil courts act, 1887, namely those courts of civil jurisdiction in bengal subordinate to the high court, to wit, the courts of the district judge, the ..... this province to refer to 'civil courts' as distinct from the high court. thus, there are 'civil court' holidays quite distinct from 'high court' holidays. clause 16 of the letters patent of 1865 provides that:the high court shall be a court of appeal from the 'civil courts' (capitals) of the bengal division of the presidency of fort-william and from ..... been held by the majority of the full bench that the words 'civil courts' in the bengal agricultural debtors act have the same meaning as they have in the letters patent and the bengal, agra and assam civil courts act, 1887 namely, those courts of civil jurisdiction in bengal, subordinate to the high court and do not, therefore, include the high .....

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Apr 12 1989 (HC)

Cycle Corporation of India Ltd. Vs. Biswanath Dhandhania and Others

Court : Kolkata

Decided on : Apr-12-1989

Reported in : AIR1990Cal405

..... have been granted. in the case reported in 0043/1976 : [1977]1scr1060 , mechalec engineers & manufacturers v. basic equipment corpn. it was held that only in cases where the defence is patently dishonest or so unreasonable that it could not reasonably be expected to succeed or if the defendant has nodefence or the defence set up is illusory or sham or practically ..... to defend. on the principles laid down by the learned judges of the supreme court can the defence raised by the -appellant in such an application be considered illusory, sham patently dishonest or so unreasonable that the appellant could not get the chance to defend the suit with regard to the decree that had been passed in an application under chapter .....

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Jul 05 1989 (HC)

Radharani Tea and Estate (P.) Ltd. Vs. Income-tax Officer

Court : Kolkata

Decided on : Jul-05-1989

Reported in : (1989)78CTR(Cal)190,[1990]184ITR581(Cal)

..... the petitioner, has strongly submitted that section 154 can be applied only where there is a mistake apparent from the record and the alleged mistake is an obvious, clear and patent one and does not require long and elaborate reasoning on points on which there may conceivably be two opinions. regarding un-absorbed depreciation, development rebate and allowances, these cannot be ..... said that it was a mistakeapparent 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 conceivably be two opinions will not be .....

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Mar 30 1989 (HC)

The Ganganagar Sugar Mills Ltd. Vs. Upper Ganges Sugar Mills Ltd. and ...

Court : Kolkata

Decided on : Mar-30-1989

Reported in : (1989)2CALLT319(HC),94CWN61

..... april, 1980 the plaintiff made an application for summary judgment and there was also an application by defendant no. 1 for revocation of leave under clause 12 of the letters patent. both the said applications were disposed of by giving direction for expeditious hearing of the suit.4. the written statements have been filed as also the affidavit of documents and ..... the suit for non-prosecution.2. on or about 1st february, 1980 the plaintiff instituted this suit against the defendants, inter alia, for leave under clause 12 of the letters patent; decree against the defendants or such of them as may be held liable to the plaintiff for the sum of rs. 14,37,400.23 p. declaration that the sum .....

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Apr 27 1989 (HC)

Serampore Belting Works Limited Vs. Collector of C. Ex.

Court : Kolkata

Decided on : Apr-27-1989

Reported in : 1989(24)ECC264,1990(45)ELT546(Cal)

..... that the goods conformed to the purchase specification provided by the respondent no. 4 after the manufacture of the products manufactured by the petitioner, the same are embossed with the patented brand name of the respondent no. 4 and sold to them by raising invoices. the respondent no. 4 has to make payment of the agreed price of the goods. the ..... its own plant and machinery and by engaging its own labourer/staff after manufacturing of the products by the petitioners and the same were alleged to have been embossed with patented brand name by the said purchaser i.e. messrs. goodyear. it is further alleged that in terms of the said agreement, the petitioner was and is obliged to replace the .....

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