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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Year: 2000 Page 1 of about 42 results (0.012 seconds)

Dec 12 2000 (HC)

Leonhardt Andra Und Partner, Gmbh Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Dec-12-2000

Reported in : (2001)167CTR(Cal)576,[2001]249ITR418(Cal)

..... defined in the agreement to mean, inter alia, the payment of any kind including rentals received as consideration for the use of or the right to use any patent, trademark, design or model, plan, secret formula or process. therefore, what is important to consider is that, in order that a payment may be treated ..... been defined so as io include the following,'(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 trade mark or similar property ; (ii) the imparting of any information concerning the working of, or the ..... of the agreement for avoidance of double taxation between india and the u. k., the person who is the owner of such patents, designs or models, plans, secret formula or process, etc., retains the property in them and permits the use or allows the right to use such ..... patents, designs or models, plans, secret formula, etc. in other words, where the transferor retains the property right in the designs, secret formula, etc ..... use of, a patent, invention, model, design, secret formula or process or trade mark or similar property ; (iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property ; (iv) the imparting .....

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Sep 05 2000 (HC)

The Vysya Bank Ltd. Vs. Shankar Export Pvt. Ltd.

Court : Kolkata

Decided on : Sep-05-2000

Reported in : AIR2001Cal47,(2001)1CALLT194(HC),2000(2)CHN679

..... . however, in view of the order passed in this appeal, nothing remains to be decided on the application under clause 13 of the letters patent and accordingly, it also stands rejected. since the appeal itself is disposed of, the application for grant of interim relief becomes infructuous and is ..... it is contended that section 16 of the act does not affect the extra-ordinary original civil jurisdiction given under clause 13 of the letters patent. the section itself does not say whether it is the original jurisdiction or the extraordinary original jurisdiction which intended to be affected. the section ..... west bengal premises rent control (temporary provisions) act, 1950 had destroyed the jurisdiction of the high court under clause 13 of the letters patent to entertain or try in the nature and descriptions made in that section of the act. paragraph 8 would be necessary for our purpose which ..... 'judgment' if the same works serious injustice to the parry concerned. in this case by exercising the power under clause13 of the letters patent, the learned trial judge sought to transfer the pending applications under section 17 of the act before the debt recovery tribunal to this court ..... the order deciding such jurisdiction or entertaining an application without jurisdiction, certainly would be appealable within the meaning of clause 15 of the letters patent. from the aforesaid observation of the division bench of this court it is also clear that the impugned order was beyond the jurisdiction of .....

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May 18 2000 (HC)

M/S. Tanusree Art Printers and anr. Vs. Rabindra Nath Pal

Court : Kolkata

Decided on : May-18-2000

Reported in : (2000)3CALLT412(HC)

..... inconsistency between the letters patent jurisdiction and section 104 read with order 43, rule 1 of the code of 1908. ...' 31. it was further held that section 104 merely provides ..... .' and the same was explained in the following terms; 'thus, this court has clearly held that the right to appeal against judgments under the letters patent was not affected by section 104(1) of the code of 1908 and the decision therefore fully supports the argument of mr. sorabjee that there is no ..... [1962]3scr497 . it must be stated here that the supreme court in that case was concerned with regard to the right of second appeal under letters patent and sub-section (2) of section 104 of the code was attracted in that case. the question before the supreme court was whether a furtherappeal would ..... from that judgment extracted supra, there can be no doubt that such an order is a 'judgment' within the meaning of clause 15 of the letters patent.8. we have, therefore, to only consider whether section 104(1) constitutes a bar or otherwise curtails the right of appeal conferred on an aggrieved ..... brother sinha, j. in agreeing with the conclusions to the effect that the appeal in the instant case is maintainable under clause 15 of the letters patent, 1 wish to state my own reasons therefor, as under:2. the matter has been referred to the special bench for considering the correctness of the .....

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Aug 14 2000 (HC)

Mridul Kanti Majumder Vs. Smt. Jyotsna Bal and ors.

Court : Kolkata

Decided on : Aug-14-2000

Reported in : (2001)1CALLT285(HC)

..... position, we are of the view that the order under challenge in this appeal is a 'judgment' within the meaing of clause 15 of the letters patent and accordingly, we overrule the objection raised by mr. p.n. chatterjee that the order under appeal is not a 'judgment' within the meaning of ..... suit to this court will be taken away if the order under challenge is set aside and the the application under clause 13 of the letters patent is allowed to be reheard. therefore, in our view, this would affect the vital and valuable rights of the parties to proceed with the transferred ..... decides a controversy which affects valuable rights of one of the parties, it must be treated to be a 'judgment' within the meaning of the letters patent. every interlocutory orders would be judgments which decide matters of moment or affect vital and valuable rights of the parties and which work serious injustice to the ..... certainly taken away and, therefore, in our opinion, this order must be construed to be a 'judgment' within the meaning of clause 15 of the letters patent. we are not unmindful of the decision of the supreme court in the case of ashrumati devi v. rupendra devi and others : [1953]4scr1159 in ..... the present suit, came up before this court and submitted that he had no instruction to appear when the order under clause 13 of the letters patent was passed by the trial court. accepting this submission of mr. mitra, the trial court allowed the application for recall and directed the application under .....

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Dec 08 2000 (HC)

Bata India Ltd. Vs. Inspecting Assistant Commissioner of Income-tax an ...

Court : Kolkata

Decided on : Dec-08-2000

Reported in : [2001]249ITR491(Cal)

..... be mistake apparent from records. in this case, i am afraid, if this notice is allowed to be proceeded with and the so called patent mistake is allowed to be rectified pursuant to the notice then, there will be an occasion to reopening of this assessment order resulting inevitably in a ..... amongst others that the mistake defined in the aforesaid section must be apparent on the face of the records. it must be an obvious, clear and patent mistake. one which is not apparent and requires long and elaborate reasoning and arguments on points on which there may conceivably be two opinions could not ..... provisions of the act in a proceeding under section 154 of the act, (ii) 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. a ..... the assessment order. in my view, this officer cannot do so in the garb of rectification of mistake. this cannot be termed and construed to b e a patent mistake. the supreme court decision on this point has laid down in the case of t. s. balaram, ito v. volhart brothers : [1971]82itr50(sc) ..... only for the purpose of rectifying any mistake apparent from the record. in the notice itself nowhere has it been mentioned what is the apparent and patent mistake occurring in the order of assessment. the impugned notice stipulates that the deduction allowed in favour of the assessee-writ petitioner on account of .....

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Aug 18 2000 (TRI)

income Tax Officer Vs. Chloride India Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Aug-18-2000

Reported in : (2000)75ITD69(Kol.)

..... . the term "royalties" as used in this article means payments of any kind including rentals received as a consideration for the use of, or the right to use; (a) any patent, trademark, design or model, plan, secret formula or process; (b) industrial, commercial or scientific equipment, or information concerning industrial, commercial or scientific experience; (c) any copyright of literary, artistic ..... consists of lump sum consideration for the transfer outside india of, or the imparting of information outside india in respect of, any data, documentation, drawing or specification relating to any patent, invention, model, design secret formula or process or trade mark or similar property, if such income is payable in pursuance of an agreement made before the 1st day of april ..... income of the recipient chargeable under the head "capital gains") for : (i) the transfer of all of any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property; (ii) the imparting of any information concerning the working of, or the use of, a ..... patent, invention, model, design, secret formula or process or trade mark or similar property; (iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property; (iv) the imparting of any information concerning .....

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Aug 18 2000 (HC)

income Tax Officer Vs. Chloride India Ltd.

Court : Kolkata

Decided on : Aug-18-2000

Reported in : [2001]75ITD69(Cal),[2001]75ITD69(Cal)

..... . the term 'royalties' as used in this article means payments of any kind including rentals received as a consideration for the use of or the right to use :(a) any patent, trademark, design or model, plan, secret formula or process;(b) industrial, commercial or scientific equipment, or information concerning industrial, commercial or scientific experience;(c) any copyright of literary, artistic or ..... consists of lump sum consideration for the transfer outside india of, or the imparting of information outside india in respect of, any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process or trade mark or similar property, if such income is payable in pursuance of an agreement made before the 1st day of april ..... the income of the recipient chargeable under the head 'capital gains') for-(i) the transfer of all of any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property;(ii) the imparting of any information concerning the working of, or the use of, a ..... patent, invention, model, design, secret formula or process or trade mark or similar property;(iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property;(iv) the imparting of any information concerning .....

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Dec 08 2000 (HC)

Bata India Ltd. Vs. Iac and ors.

Court : Kolkata

Decided on : Dec-08-2000

Reported in : (2001)167CTR(Cal)14

..... be mistake apparent from records. in this case, i am afraid, if this notice is allowed to be proceeded with and the so-called patent mistake is allowed to be rectified pursuant to the notice then, there will be an occasion to reopening of this assessment order resulting inevitably in debatable ..... is held amongst others that mistake defined in the aforesaid section must be apparent on the face of the records. it must be obvious, clear and patent mistake. one which is not apparent and requires long and elaborate reason then remains points on which there may conceivably be two things which could not ..... the relevant provisions of the act in proceedings under section 154 of the act, (ii) a mistake apparent on the record must be 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. a ..... the assessment order. in my view, this officer cannot do so in the garb of rectification of mistake. this cannot be termed and construed to be a patent mistake. supreme court decision on this point has laid down in the case of t.s. balaram i to v. volkart bros. (supra) amongst others ..... only for the purpose of rectifying any mistake apparent from the records. in the notice itself nowhere it has been mentioned what is the apparent and patent mistake occurring in the order of assessment. the impugned notice stipulates that the deduction allowed in favour of the assessee-writ petitioner on account of .....

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Feb 16 2000 (HC)

Nissho Iwai Corporation Vs. Veejay Impex and ors.

Court : Kolkata

Decided on : Feb-16-2000

Reported in : AIR2000Cal207,(2000)2CALLT238(HC)

..... is of mandatory nature. by this section the civil court particularly this court is stripped off jurisdiction conferred upon it under clause 12 of the letters patent. when clause 12 is not invokable so leave thereunder granted by this court is also not sustainable. on this score also this application is bound ..... alone' completely oust the jurisdiction of any other court. section 42 has gotoverriding effect of any other law meaning thereby clause 12 of the letters patent of this court is overridden. needless to mention that this court as a court of principal civil jurisdiction is clothed with jurisdiction by virtue of ..... relation to arbitration agreement. since by operation of law jurisdiction of this court is ousted question of granting leave under clause 12 of the letters patent does not and cannot arise. as such leave should be revoked. moreover, the dispute raised in this application relates to existence of the arbitration agreement ..... clause 12 of the letters patent. when the effect of clause 12 in it s entirety has been overridden by section 42 of the said act this court cannot entertain this ..... application has been taken out by the defendant no. 1 asking amongst other for revocation of leave under clause 12 of the letters patent granted by this court before institution of the suit. the suit has been filed by the plaintiff above-named praying following reliefs :-(a .....

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Mar 31 2000 (HC)

State Bank of India Staff Association Vs. Popal and Kotech Property

Court : Kolkata

Decided on : Mar-31-2000

Reported in : (2001)2CALLT34(HC)

..... plaint on the ground that the suit is barred by limitation is, in our opinion, a 'judgment' within the meaning and scope of clause 15 of the letters patent and is thus appealable. since the order under appeal has the potential of effecting the aforesaid valuable right of the appellant/defendant, it cannot be said that it does ..... 8. at the hearing of this appeal, at the very outset, a preliminary objection was raised about the maintainability of this appeal under clause 15 of the letters patent on the ground that the order passed by the learned single judge was not a 'judgment' within the meaning of clause 15 of the letters ..... patent.9. mr. sarkar, learned advocate appearing for the respondent referred to following to judgments in support of his aforesaid preliminary objection regarding the non-maintainability of this appeal. ( ..... not amount to a 'judgment' within the meaning and scope of clause 15 of the letters patent.11. having thus held that the order under appeal would amount to a judgment within the meaning of clause 15 of the letters ..... patent, let us now proceed to consider as to whether clause (d) of rule 11 of order 7 cpc relates to the applicability of the law of limitation .....

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