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Judgment Search Results Home > Cases Phrase: patents Sorted by: old Court: chennai Year: 1980 Page 1 of about 40 results (0.084 seconds)

Mar 19 1980 (HC)

Commissioner of Income-tax, Tamil Nadu-v Vs. Lakshmi Card Clothing Man ...

Court : Chennai

Decided on : Mar-19-1980

Reported in : [1984]149ITR712(Mad)

..... the licence granted under clause 3, i. e., right to manufacture and sell the card clothing and accessories on the basis of the foreign company's designs and manufacturing methods, patented or unpatented, and for the services rendered under clause 9, an annual payment of 6,000 francs had to be paid to the foreign company. it is significant to note ..... , the foreign company gives to the assessee the sole exclusive non-transferable right to manufacture and sell card clothing and accessories in certain territories on the designs and manufacturing methods patented or unpatented. under clause 9, the foreign company for a period of ten years has to forward to the assessee-company any new data, specifications, processes, revised and additional manufacturing ..... claimed.on appeal, the aac held that the consideration for the services in the shape of technical advice and for the grant of license to exploit the foreign company's patents in india is partly for services and partly in the nature of royalty and it is, therefore, on revenue account and qualified for deduction. on further appeal, the tribunal, after ..... , the kingdom of nepal and neighboring countries of india expect europe, card clothing and accessories as specified in para. (2) on the basis of graf's designs and manufacturing methods patented or unpatented. 9. during a period of ten years from the conclusion of this agreement, graf will forward from time to time to lakshmi any new data, specifications, processes, revised .....

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Apr 16 1980 (HC)

Commissioner of Income-tax, Tamil Nadu-ii Vs. Seshasayee Bros. P. Ltd.

Court : Chennai

Decided on : Apr-16-1980

Reported in : (1981)20CTR(Mad)299; [1981]127ITR218(Mad)

..... sought the question that has been referred. 3. among the objects of the company as seen from the memorandum were the following : '3. (1) to purchase or otherwise acquire any patents, brevets and inventions, licences, concessions and the like conferring any exclusive or non-exclusive or limited right to use any invention or privilege, which may seem capable of being used .....

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Nov 04 1980 (HC)

Mohammed Khan Sahib Vs. Ali Khan Sahib and anr.

Court : Chennai

Decided on : Nov-04-1980

Reported in : (1981)1MLJ402

..... the plaintiffs father and defendants' mother and they cannot be brushed aside just as a mere coincidence. the trial court's finding that in karaikal region there are many muslim patents having the same name as mentioned in exhibits a-2 and a-3 can-not be accepted as there is absolutely no evidence in support of that finding. it therefore .....

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Jan 04 1980 (HC)

Gobi Pillai Vs. Dr. Swamy

Court : Chennai

Decided on : Jan-04-1980

Reported in : (1980)1MLJ387

..... 178, vallam thangi pillaiyar koil street, tirunelveli town had been in exclusive possession of the defendant, and the allegation of threatened interference of the possession of the plaintiff is a patent falsehood. even in 1968, defendant had come over to tirunelveli and set up his clinic on 4th february, 1968 at south car street, tirunelvel town and he has been residing .....

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Jan 22 1980 (HC)

S.V. Venkatarama Reddiar Vs. Abdul Ghani Rowther and ors.

Court : Chennai

Decided on : Jan-22-1980

Reported in : AIR1980Mad276

..... vanniar, : air1975mad227 (fb) and the decision of the supreme court in ponniah v. perumal, : [1977]2scr446 , the question which is purely legal in character survives for consideration in the utters patent appeal. both the cases referred to above arose under the 'tamil nadu cultivating tenants protection act (here in after referred to as the c. t. p. act).in chandrasekaran v ..... interest in the suit property has been purchased by the ramarathnammal and hence she has been added as the 7th respondent herein.5. the only contention raised in . the letters patent appeal and with reference to whi6h the full bench has been constituted to render judgment, is that the appellant continued to be a tenant of the suit property even after ..... . 10 will riot be attracted.33. in accordance with our conclusion, on the question referred to us, we affirm the judgment of the learned single judge and dismiss the letters patent appeal with costs.34. appeal dismissed. ..... natarajan, j.1. this letters patent appeal has been preferred against the judgment of ismail, j., (as he then was) in app. no. 647 of 1970. the appeal originally came up for hearing before a division .....

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Jan 23 1980 (HC)

Commissioner of Wealth-tax, Tamil Nadu-v Vs. Kamala Ganapathi Subraman ...

Court : Chennai

Decided on : Jan-23-1980

Reported in : (1980)19CTR(Mad)209; [1981]127ITR175(Mad)

..... it was observed by the supreme court : 'prima facie it may appear somewhat strange that an order which was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result is necessarily involved in the legal fiction about the retrospective operation of the .....

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Jan 23 1980 (HC)

Commissioner of Income-tax, Tamil Nadu-v Vs. Puthuthotam Estates Ltd.

Court : Chennai

Decided on : Jan-23-1980

Reported in : [1981]127ITR481(Mad)

..... 'apparently meant' or 'could have formed the impression', the tribunal observed : 'the question that arises is, could it be said that the view taken by the income-tax officer was patently erroneous. we are unable to say this was so. the income-tax officer was aware of the fact that no manufacturing operation was done and he granted development allowance to ..... of its order, it would be clear that the tribunal posed before itself the question whether it could be stated that the view taken by the ito was 'patently erroneous'. the question of patent error is likely to arise only in the context of s. 154. as far as s. 147(b) is concerned, the question to be examined is whether the .....

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Feb 05 1980 (HC)

M. Arasan Chettiar and Ors. vs. S.P. Narasimhalu Naidu's Estate Trust, ...

Court : Chennai

Decided on : Feb-05-1980

Reported in : AIR1980Mad305; (1980)2MLJ303

..... the fact that the courts had granted stay, we grant the appellant in the letters patent appeal three months' time from this date to pay the price fixed by the court under section 9 (1) (b).as far as the civil revision petitions are concerned, we ..... 9 (2), then the suit or proceedings will proceed or any decree or order in ejectment that may have been passed therein shall stand.14. as far as the letters patent appeal no. 2 of 1980 is concerned, the date for the purpose of the third sentence in section 9 (1) (b) has been taken to be the date when the ..... court decided the minimum extent of the land for the convenient enjoyment by the tenant. in view of this, the letters patent appeal fails and is dismissed. the moment we have reached this conclusion, mr. m. srinivasan, appearing for the appellant in the letters ..... patent appeal, only wanted the fixation of time for payment of the amount, since, during the pendency of the further proceedings, he had obtained stay from the courts. having regard to .....

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Feb 15 1980 (HC)

The Official Receiver, Coimbatore Vs. S.A. Ramaswami Gounder and ors.

Court : Chennai

Decided on : Feb-15-1980

Reported in : AIR1980Mad269

..... other respondent in s. a. 1606 of 1963, which was allowed by this court on 28-4-1977. aggrieved against the said judgment the petitioner purported to file a letters patent appeal before this court on the basis of leave granted by this court while allowing the second appeal. on the office pointing out that the, letters ..... patent appeal is not competent in view of section 100-a, c. p code as amended by central act 104 of 1976, the petitioner realised that he cannot maintain the appeal. .....

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Mar 01 1980 (HC)

Indian Bank Vs. Catholic Syrian Bank Ltd.

Court : Chennai

Decided on : Mar-01-1980

Reported in : AIR1981Mad129

..... scrutiny. that apart, we have already stated that even the respondent's counsel admits that the draft has been tampered with so skillfully that it does not suffer from any patent defect therefore we cannot attribute any blame to this, officers of the appellant bank at salem for having received , the draft without demur. notwithstanding this fact, the case of the ..... in the account. on 13-6-1969 desai presented ex. a. 1 draft which was for a sum of rs. 29,000 since ex. a. 1 did not contain any patent defects and since it appeared to be a genuine draft, d. w. 1 made the necessary entries in the registers and sent ex. a. 1 to the respondent bank at .....

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