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Judgment Search Results Home > Cases Phrase: patents Sorted by: old Court: income tax appellate tribunal itat mumbai Year: 2005 Page 1 of about 24 results (0.045 seconds)

Sep 30 2005 (TRI)

Metchem Canada Inc. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Sep-30-2005

Reported in : (2006)100ITD251(Mum.)

..... the pe 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, know-how or other rights, or by way of commission or other charges, for specific services performed or for management, or, except in the case of a banking enterprise, by ..... the pe 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, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise, by .....

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Oct 17 2005 (TRI)

The D.C.i.T. (Osd), Range 7(2) Vs. Saraf Chemicals Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Oct-17-2005

Reported in : (2006)102ITD356(Mum.)

..... supreme court decision in the case of ciba (india) ltd. 69 itr 692. it was held in this case that any expenditure incurred for obtaining the right to use the patents and trademarks for a limited period is to be considered as an expenditure of revenue nature. the ld.cit(a) has then referred to the supreme court decision in the .....

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Nov 25 2005 (TRI)

Assistant Commissioner of Vs. Hinditron Services (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Nov-25-2005

Reported in : (2006)99ITD479(Mum.)

..... or incorporeal. though it does not always mean physical property but it does mean the right, title, interest in a property. property also includes rights such as trade marks, copyrights, patents and even intellectual rights capable of transfer or transmission. they also include beneficial rights to a thing considered as having money value especially with reference to transfer/succession and their .....

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Jan 25 2005 (TRI)

Deputy Commissioner of Income Tax Vs. Chadbourne and Parke Llp

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jan-25-2005

Reported in : (2005)93TTJ(Mum.)734

..... of a literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right or property .....

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Jan 28 2005 (TRI)

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jan-28-2005

..... could not have claimed any depreciation allowance and, in that case there would not have been any allegation of undisclosed income. thus, on the facts of the case it was patent that entries in the books of accounts or other documents or transactions were bound to be disclosed for the purpose of income-tax act or else the proceedings in question .....

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Feb 04 2005 (TRI)

Deputy Commissioner of Income Tax Vs. Boston Consulting Group Pte. Ltd ...

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-04-2005

Reported in : (2005)94ITD31(Mum.)

..... the use of, or the right to use : (a) any copyright of a literary, artistic or scientific work, including cinematograph film or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right property ..... 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; (b) no deduction in respect of any expenditure or allowance shall be allowed under any of the ..... the habit of those engaged in diplomacy to use legal accuracy..........." the approach of the hon'ble authority in continuing with strict legal interpretation, despite such an interpretation resulting in patent anomalies, is no longer good law. accordingly, a conclusion so arrived at is also not legally sustainable.35. finally, a co-ordinate bench, in the case of ensco maritime ltd .....

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Feb 08 2005 (TRI)

Reliance Industries Ltd. Vs. Ddi (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-08-2005

Reported in : (2005)3SOT501(Mum.)

..... the language of section 10(2)(vi), cannot be accepted as a rule made for carrying out the purposes of the act; indeed, such a rule may be regarded as patently violative of the purposes of the act, i.e., of section 10(2)." (v) hyderabad asbestos cement products ltd's case (supra) wherein the hon'ble court at page nos .....

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Feb 08 2005 (TRI)

Reliance Industries Ltd. Vs. Deputy Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-08-2005

Reported in : (2005)98TTJ(Mum.)856

..... the language of section 10(2)(vi), cannot be accepted as a rule made for carrying out the purposes of the act; indeed, such a rule may be regarded as patently vioiative of the purposes of the act, i.e., of section 10(2)." (v) hyderabad asbestos cement products ltd.'s case (supra), wherein the hon'ble court at, page nos .....

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Mar 01 2005 (TRI)

Hindalco Industries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Mar-01-2005

Reported in : (2005)94ITD242(Mum.)

..... of a literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right or property ..... of a literary, artistic, or scientific work, including cinematograph films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or "scientific experience, including gains derived from the alienation of any such right or property ..... or diminution by the law of the land. it is contended that biswas in encyclopedic law dictionary has defined the term 'property' as including goodwill, trademarks, licence to use a patent, book debts, options to purchase, life policies and other rights under a contract. a reference is made to the hon'ble supreme court's judgment in the case of scientific .....

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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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