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Judgment Search Results Home > Cases Phrase: patents Court: mumbai Year: 2005 Page 6 of about 154 results (0.050 seconds)

Apr 07 2005 (TRI)

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Apr-07-2005

Reported in : (2005)3SOT121(Mum.)

..... and trained at the cybertec advanced learning centre.in contemplation of the activities proposed, the assessee company had imported a computer software called sap (systems application and products). the software patented as sap is owned by a german company sap ag. the german company has sold number of licenced copies of sap software. but, the german company does not have the .....

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Jul 15 2005 (TRI)

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-15-2005

..... of such tax free income plus charges paid to the mutual fund as a business loss against the assessee's other business income chargeable to tax. these were the transactions patently to avoid tax with the complicity of the mutual fund. the manner in which the mutual fund promised to the whole world payment of 40% tax free dividend irrespective of .....

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Jul 15 2005 (TRI)

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-15-2005

Reported in : (2005)96ITD1(Mum.)

..... equivalent of such tax free income plus charges paid to the mutual fund as a business loss against the assessees other business income chargeable to tax. these were the transactions patently to avoid tax with the complicity of the mutual fund. the manner in which the mutual fund promised to the whole world payment of 40% tax free dividend irrespective of .....

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Nov 30 2005 (TRI)

Cybertech Systems and Software Ltd. Vs. Assistant Cit, Range 8(1)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-30-2005

Reported in : (2006)7SOT230(Mum.)

..... of consulting services, whether or not ... and all related intellectual property rights, know how.... mask works, trademarks, formulae, procession, manufacturing techniques, trade secrets, ideas, artwork, software or other copyrightable or patentable work.y2k compliant - shall mean with respect of sof tware, systems, cons ulting services and deliverables that the same shall not be affected adversely by the occurrence of use of ..... etc.(4) developing documentation such as implementation methodology, project documentation etc.(5) design of networking and internetworking systems architecture, estimations, networking diagrams etc." the assessee is obliged to grant the patent right as provided in articles 4.1 and 4.2 in relation to all software programme undertaken by virtue of the agreement. having regard to all these, it cannot be .....

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Mar 23 2005 (HC)

Vishwas Shankarrao Joshi Vs. Bank of Maharashtra

Court : Mumbai

Decided on : Mar-23-2005

Reported in : 2005(3)ALLMR339; 2005(5)BomCR419; [2006(107)FLR52]; (2005)IIILLJ54Bom; 2005(3)MhLj640

..... -b since his last drawn salary cannot be quantified by this court in its extremely limited jurisdiction under article 227 of the constitution.7. the question involved in this letters patent appeal, centers around section 17-b of the i. d. act and, therefore, it would be useful to reproduce this section in order to consider and appreciate the submissions advanced ..... as contemplated under this section. this question was raised in view of the observations made by this court in the order dated 22-11-2000 impugned in the instant letters patent appeal, denying to pass appropriate order under section 17-b, holding that no duty is cast by this section on the high court to make an order for payment of ..... d.b. bhosale, j.1. the question raised in this letters patent appeal is where there is an award directing reinstatement of a workman is passed by labour court, which is being challenged by way of writ petition in high court, and ..... rs. 1000/- per month till hearing and final disposal of the writ petition. needless to express that the appellant shall have a liberty to withdraw the said amount. the letters patent appeal is, accordingly, disposed of. no costs. .....

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Oct 06 2005 (HC)

Adnan Bilal Mulla Vs. the State of Maharashtra

Court : Mumbai

Decided on : Oct-06-2005

Reported in : (2005)107BOMLR1046; 2006CriLJ564; 2006(1)MhLj572

..... to the conclusion that section 184 and section 219 of the code are attracted to the facts of the present case. the judgment of the special court, therefore, suffers from patent illegalities and deserves to be set aside.9. the learned counsel contended that to the facts of this case even section 223 of the code will not be applicable because .....

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Dec 16 2005 (HC)

The Commissioner of Sales Tax Vs. Khosala Kesharwala

Court : Mumbai

Decided on : Dec-16-2005

Reported in : [2006]145STC57(Bom)

..... . in our opinion, the decision of the tribunal in holding that saffron is an ayurvedic medicine in the natural form even though it does not have any therapeutically value is patently erroneous and cannot be sustained. 21. strong reliance was placed by the counsel for the assessee on the decision of the apex court in the case of vicco laboratories (supra ..... dealing with the reference application. there can be no dispute with the proposition of law laid down therein. but once it is found that the decision of the tribunal is patently erroneous and is not borne out by the evidence on record, then the decision of the tribunal will have to be reversed. accordingly, we hold that the tribunal was in .....

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Dec 15 2005 (HC)

Satya Prakash Aggarwal Vs. National Stock Exchange of India

Court : Mumbai

Decided on : Dec-15-2005

Reported in : [2006]134CompCas324(Bom); [2006]69SCL115(Bom)

..... basis of any extra statutory conditions imposed by them which are beyond the provisions of security lending scheme, albm scheme, provisions of their bye laws and which are in fact patently extraneous to the conditions mentioned in the said scheme and bye-laws. according to the learned counsel they were bound to decide and adjudicate the claim as per the terms ..... to disallow the claims made by the petitioner on the basis of any extra statutory conditions imposed by them which are beyond their bye-laws and which are in fact patently extraneous to the conditions mentioned in the bye laws. according to him the entire procedure and method adopted by respondent no. 1 in processing the claims is not only arbitrary .....

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Nov 30 2005 (HC)

Joint Cit, Vs. Essar Oil Ltd.

Court : Mumbai

Decided on : Nov-30-2005

Reported in : [2006]7SOT216(NULL)

..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on monies ..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on monies .....

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Dec 23 2005 (TRI)

Commissioner of Central Excise Vs. P and B Laboratories Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-23-2005

Reported in : (2006)(105)ECC29

..... ) of vitamin b1, b6 and b12 under brand name aneudox-12 and classified the same under chapter sub-heading 3003.00 of the first schedule to the ceta, 1985 as patent of propriety of medicaments in their classification declaration. whereas the department wanted the classification under chapter sub-heading 2936.00 as the appellants were mis-declared the same as medicaments .....

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