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Judgment Search Results Home > Cases Phrase: patents Sorted by: old Court: chennai Year: 1977 Page 1 of about 23 results (0.025 seconds)

Mar 14 1977 (HC)

Commissioner of Income-tax Vs. I.A.E.C. (Pumps) Ltd.

Court : Chennai

Decided on : Mar-14-1977

Reported in : [1977]110ITR353(Mad)

..... dealing with the payment of the amount in question expressly provides for the said payment for the know-how and use of the names and patents, etc., of aturia and for the manufacture of units commercially saleable and for general fulfilment of other conditions of the agreement. the provision ..... the same subject to the approval of the government of india; (3) during the currency of the agreement, aturia had undertaken not to surrender its patents without the consent of the assessee and to make available to the assessee any improvements, modifications and additions to designs; (4) aturia has, also ..... knowledge for the manufacture of any particular item for a specified duration then he had acquired only a licence to use the other party's patent and knowledge and the amount would constitute ' revenue expenditure '. it is against the background of this general position we have now to consider ..... be treated as revenue expenditure for the services rendered by the foreign collaborators such as grant of licence for the manufacture of submersible pumps, use of patent and trade marks and training of indian engineers, etc. and.the other 50% should be treated only as capital expenditure. against this order of ..... the assessee to manufacture and sell electric submersible pumps up to 12 hp; clause (ii) dealt with supply to the assessee with a copy of patents deposited in india and in force in various countries such as united states, germany and england ; clause (iii) provided that the assessee will have .....

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Apr 29 1977 (HC)

Nestle's Products (India) Ltd. Vs. P. Thankaraja and Anr.

Court : Chennai

Decided on : Apr-29-1977

Reported in : AIR1978Mad336; (1978)1MLJ417

..... view most often quoted in this connection is that of the house of lords in the celebrated 'solio case' the eastman photographic materials company limited v. the comptroller general of patents, designs, and trademarks, (1898) ac 571. i quote the following observations of lord shand and lord herschell as laying down the proper guideline and approach as under;--lord shand: 'i .....

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Aug 02 1977 (HC)

Shantilal Paramshankar Joshi, Sole Prop., Espee and Co. Vs. themis Dis ...

Court : Chennai

Decided on : Aug-02-1977

Reported in : (1979)1MLJ213

..... and ask in the alternative for damages based on the profits which the infringers could have obtained by making a wrongfully use of the plaintiff's patent. the learned trial judge exercised his discretion and granted' this alternative prayer. we have had occasion to consider the import of such a request by ..... a time when there was no statutory provision is pressed into service by the learned counsel for the appellant. but for section 60 of the english patents act 1949, and even the general law as is applied and accepted in india, probably this argument is attractive. but, we cannot brush aside ..... and directing that on the plaintiff paying the court-fee due on that ascertained amount there would be a decree declaring the validity of the plaintiff's patent. the matter was again posted, after delivery of the judgment, for certain clarifications. once again the learned judge on 8th april, 1974, after ..... trial and after looking into the oral and documentary evidence, that the plaintiff was the true and first inventor of the product and that the patent claimed by the plaintiff was already known in india. on a comparison of the material objects placed before him viz., the one invented by the ..... by the defendants or loss suffered by the plaintiff by manufacturing and/or selling and/or using since the defendants commenced infringement thereof; during the patent period of such profits by the defendants or loss suffered by the plaintiff by ordering payment of such sums as the hon'ble court may .....

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Jan 04 1977 (HC)

S. Gatikachala Mudaliar and ors. Vs. the State of Tamil Nadu, by Its S ...

Court : Chennai

Decided on : Jan-04-1977

Reported in : (1978)1MLJ109

..... me is that the action of the respondents in demanding security under a rule which runs counter to section 22 of the act be struck down on the ground of patent illegality which cannot be equated with an attempt to enforce a fundamental right even though the fields in which section 22 of the act and the fundamental right of trade ..... not think that there is any such case before us. it seems to me to be possible to distinguish the case on the ground that it was a case of patent voidness of the order passed so that the principle of legality, which is not suspended, could be affirmed even apart from enforcement of a specified fundamental right.3. bhagwati, j .....

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Feb 24 1977 (HC)

Additional Commissioner of Income-tax, Madras-i Vs. Isthmian India Mar ...

Court : Chennai

Decided on : Feb-24-1977

Reported in : [1978]113ITR570(Mad)

..... an indian company includes any income by way of royalty, commission, fees, or any similar payment received by it from a foreign company in consideration for the use 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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Mar 04 1977 (HC)

Muniammal Vs. Raja

Court : Chennai

Decided on : Mar-04-1977

Reported in : AIR1978Mad103

..... , that decree dismissing the suit has been set aside by ananthanarayanan, j. (as he then was) and the case was remanded for fixing proper maintenance. this appeal came as letters patent appeal. a division bench consisting of s. ramachandra ayyar, c. j. and venkataraman, j. held that "notwithstanding the existence of a compromise decree under which a hindu wife agreed to .....

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Apr 04 1977 (HC)

V. Vs. S. Natarajan V. Commissioner of Income Tax, Madras.

Court : Chennai

Decided on : Apr-04-1977

Reported in : [1978]111ITR539(Mad)

..... for partition, there is no possibility of making a provision therein. we are, therefore, of the view that the answer to the questions raised in the present case are so patent that there is no need to direct the tribunal to state a case and refer the aforesaid questions for decision of this court. the petition is dismissed with costs. counsel .....

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Apr 05 1977 (HC)

Additional Commissioner of Income-tax and anr. Vs. Southern Structural ...

Court : Chennai

Decided on : Apr-05-1977

Reported in : [1977]110ITR890(Mad)

..... also for gettingtechnical assistance from the said company. the technical assistance tookthe shape of the british company giving the assessee-company all inventions and designs relating to railway wagons, whether patented or not,owned by the british company. it also required the british company togive full technical information in relation to the design and manufacture ofany existing type of railway wagon ..... , set it out here:' (a) metro hereby grant to southern (assessee) the right to use for the duration of this agreement all inventions and designs relating to railway wagons, whether patented or not, owned by metro. the rights covered by this agreement are not transferable without the prior consent of metro. (b) metro undertakes to supply southern at their request from .....

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Jun 17 1977 (HC)

M.M. Jaffar Kermani Vs. M.M. Hassan Kirmani and anr.

Court : Chennai

Decided on : Jun-17-1977

Reported in : AIR1978Mad121; (1978)1MLJ103

..... of the learned judge on the first two points, posed by him, it has not been canvassed before us. even otherwise, we are of the view that in a letters patent appeal such; a concurrent finding cannot be a subject-matter of issue.7. the last question, therefore, that looms large in this case is that in the absence of any ..... also found on merits that since 1967-68, the accounts have not been either audited or submitted to the wakf board.13. for all the reasons stated above, this letters patent appeal is dismissed, but there will be no order as to costs.

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Jun 21 1977 (HC)

M.A.B. Mohd. Sultan Mohideen and ors. Vs. Official Trustee and anr.

Court : Chennai

Decided on : Jun-21-1977

Reported in : (1978)1MLJ190

..... only the other beneficiaries barring the second defendant who has also become a legal representative of the first defendant after his death. ultimately, he dismissed the appeal. hence, the letters patent appeal. the same contentions are pursued before us by the learned counsel for the appellants.3. the madras buildings (lease and rent control) act, being a beneficial legislation, is intended .....

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