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Judgment Search Results Home > Cases Phrase: patents Sorted by: old Court: chennai Year: 1994 Page 1 of about 47 results (0.058 seconds)

Aug 30 1994 (HC)

Commissioner of Income-tax Vs. Maschmeijer Aromatics (India) Pvt. Ltd.

Court : Chennai

Decided on : Aug-30-1994

Reported in : (1995)127CTR(Mad)221; [1995]214ITR22(Mad)

..... correct to say that mere goodwill has been purchased by the assessee in the instant case. the agreement details the use of not only the technical know-how, but also patent, design, etc., which would be a commodity like any other capital asset. for this reason, the argument that the amount paid will have to be treated as a revenue expenditure ..... assessee has, in fact, allotted 200 shares worth rs. 2,00,000 to its foreign collaborator in consideration not only of the know-how, but also for the use of patents, trademarks, licence, certification, designs, marks, etc., in india. it is also not in dispute that having done so, the assessee has shown the said amount of rs. 2,00,000 ..... compounds. the foreign company, messrs. maschmeijer aromatics, has permitted its technical know-how to be supplied to be used by the assessee. they have also permitted the use of their patent trademark, design, certification marks, etc., by the assessee-company. clause 7(g) of the agreement provides that the assessee-company will have exclusive licence to use in india, the ..... patents, trademarks, designs, licence, certification marks, processes and modes of production for the manufacture and sale of the said production in the country. it appears that the participation of the foreign .....

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Jan 04 1994 (HC)

Devi Textiles Vs. Collector of Central Excise

Court : Chennai

Decided on : Jan-04-1994

Reported in : 1995(79)ELT411(Mad)

..... view, the impugned order of the tribunal, confirming the orders of the authorities below except in respect of a substantial portion of the penalty levied, do not suffer from any patent error of law or perversity of approach. the factual findings recorded by the tribunal are well-justified, in my view, on the materials available before it and relied upon by .....

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Jan 04 1994 (HC)

Ramasamy Vs. Puviarasan (Minor) Represented by His Mother and Next Fri ...

Court : Chennai

Decided on : Jan-04-1994

Reported in : (1994)2MLJ95

..... the appeal from the subordinate judge and transferring the same to the principal subordinate judge, thanjavur, also cannot be sustained in law.6. for the reasons stated above, this letters patent appeal is allowed, the order dated 9.11.1993 setting aside the order dated 11.1.1993 passed on i.a. no. 185 of 1992 by the learned subordinate judge .....

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Jan 20 1994 (HC)

Registrar, Manonmaniam Sundaranar University Vs. Suhura Beevi Educatio ...

Court : Chennai

Decided on : Jan-20-1994

Reported in : AIR1995Mad42

..... fail without there being any enquiry or adjudication on the merits of the claim. the court in such cases cannot also pretend to be either ignorant or oblivious to such patent manoeuvres and manipulations or itself allow it to be made in gross abuse of the judicial process. de hors the presence of the 3rd defendant as a party to the .....

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Jan 27 1994 (HC)

Medopharma Vs. Supdt. of Central Excise, Madras

Court : Chennai

Decided on : Jan-27-1994

Reported in : 1994(70)ELT505(Mad)

..... petitioners as set out in w.p. no. 5036 of 1988 may be noticed to understand the scope of the proceedings. the petitioners are said to be a manufacturer of patent or proprietary medicines classified under chapter 30 of the central excise tariff. in the year 1986, the central government introduced a scheme known as modvat, under which a manufacturer is .....

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Feb 09 1994 (HC)

T.C. Ethirajulu Chettiar Vs. K. Jeevarathinam Mudaliar and anr.

Court : Chennai

Decided on : Feb-09-1994

Reported in : (1994)2MLJ411

..... constitution of india. the question, therefore, would be as to whether the procedure adopted by the court below could be said to amount to a grave dereliction of duty or patent irregularity in the procedure bordering on perversity warranting the interference of this court under article 227 of the constitution of india.5. the petitioner has filed the suit indisputably for .....

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Feb 17 1994 (HC)

Dr. C.S. Subramanian Vs. Kumarasamy and Others

Court : Chennai

Decided on : Feb-17-1994

Reported in : [1996]86CompCas747(Mad)

..... the constitution of india and the possibility may be next to nothing in this regard except where the constitutional validity of any provisions of the act or rules or any patent procedural infirmity or perversity of approach is demonstrated. 48. there can be no serious controversy or dispute over the fact that the procedure laid down under the code of civil ..... in a 'paying ward' in a government hospital is a 'consumer' within the meaning of the act, but not an ordinary patient admitted to a general ward that would be patently iniquitous. 14. the above considerations are weighty, and need to be kept in mind while considering the scope of the terms 'consumer' and 'hiring for a consideration' in the consumer .....

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Feb 18 1994 (HC)

Reiter Machine Works Ltd. Vs. Commissioner of Income-tax and Another

Court : Chennai

Decided on : Feb-18-1994

Reported in : [1995]217ITR144(Mad)

..... jurisdiction in favour of the petitioner in the matter in question. the view taken by me has the support of the judicial pronouncements referred to above. consequently, i see no patent error of law or infirmity in the order of the commissioner warranting interference of this court under article 226 of the constitution of india. the writ petition, therefore, shall stand .....

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Feb 25 1994 (HC)

Andhra Civil Construction Company Vs. Government of Tamil Nadu and Oth ...

Court : Chennai

Decided on : Feb-25-1994

Reported in : AIR1994Mad307

..... person who can say yes when he thinks he should say yes and can say no when he thinks he should say so. that part of the government order is patently bad for the reason of violation of all norms that are applied to quasi-judicial authorities. the government has in that part violated the principies of natural justice, which must .....

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Mar 16 1994 (HC)

A. Jafferullah Vs. T. Stanes and Co. Ltd.

Court : Chennai

Decided on : Mar-16-1994

Reported in : [1994]80CompCas759(Mad)

..... both the rulings of the apex court were by two judges and in such a situation, the later judgment will prevail. in this regard, the relied upon govindanaik v. west patent press co. ltd., : air1980kant92 [fb]. in it, it was held that if two decisions of the supreme court on a question of law cannot be reconciled and if both the .....

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