Court : Chennai
Decided on : Mar-14-1977
Reported in : 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 .....Tag this Judgment!
Court : Delhi
Decided on : Mar-25-1977
Reported in : AIR1978Delhi1; ILR1977Delhi412; 1977RLR440
..... plaintiff; that the alleged invention was of no utility; that there were other producers of film strips claimed by the plaintiff as his patent; that the patent was obtained by fraud etc. (4) after the plaintiff had filed a replication reiterating his case and statements before issues were recorded, ..... marked and kept on the record as (1), (1a) mecorama and a fourth viewer arc definitely objects produced by piracy of the plaintiff's patent. the defendants have made certain variationsn its viewers but these are unessential; and what the defendants market is substantially the same thing, as was ..... .(after dealing with the demonstration given in court and referring to .encyclopedia of photography) i, thereforee, cannot uphold the plaintiff's case that he had a patent for making two pictures in a single cine-frame. .... however, the third claim, which is the claim for a combination, is novel in the sense ..... : air1969bom255 , held that the main function of the c'ourt is to construe the claims (stated at the end of specifications in the patent) which are alleged to have been infringed without reference lo the body of the specifications and to refer to the specification only if there is ..... the above said petitioner (s) (including his legal representatives) and assigns or any of them shall, subject to the provisions of the indian patents and designs act, 1911, as patentee(s) have the exclusive privilege of making, selling and using the invention throughout india and of authorising others .....Tag this Judgment!
Court : US Supreme Court
Decided on : Apr-04-1977
..... introduction of intoxicants into "indian country." ante at 430 u. s. 614 n. 47. but, in 1910, the definition of "indian country" was unsettled, and congress may have feared that patented land within a reservation was nevertheless not indian country under bates v. clark, 95 u. s. 204 (1877), because indian title had been extinguished. nothing in dick v. united states ..... surveyed by the parties and acquiesced in for more than thirty years could not be made the subject of dispute by reference to courses and distances called for in the patents under which the parties claimed, or on some newly discovered construction of their title deeds. we see no reason why the same principle should not apply in the present case .....Tag this Judgment!
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 .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : May-19-1977
Reported in : 1977CriLJ1530
..... . it was pointed out that against an order punishing for contempt in the inherent powers of the high court there was no specific provision for an appeal in the letters patent of the high courts. an appeal in contempt cases from the decision of a high court lay only in special cases to the judicial committee. the position remained unaltered on ..... a rule of statutory construction as old as heydon's case, (1584) a co rep 7a and it was re-affirmed in -- 'eastman photographic material co. v. comptroller general of patents, designs and trade marks 1898 ac 571 where the earl of halsubry said :it appears to me that to construe the statute in question, it is not only legitimate but .....Tag this Judgment!
Court : Karnataka
Decided on : Jun-16-1977
Reported in : 112ITR12(KAR); 112ITR12(Karn); 1977(2)KarLJ247
..... an asset of which the the value for the purpose of profitably working the timber or obtaining royalties therefrom would progressively diminish. that happens when capital is spent in acquiring patents, mining leases or concessions limited in point of time. income-tax law may not always be just in the provisions it makes for writing off against assessable income the cost .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-28-1977
..... to invention as they do in protecting the intellectual property relating to the subject matter of copyright. the only limitation on the states is that, in regulating the area of patents and copyrights, they do not conflict with the operation of the laws in this area passed by congress. . . ." 416 u.s. at 416 u. s. 479 . although recognizing that the ..... clause empowering congress to grant patents and copyrights is the conviction that encouragement of individual effort by personal gain is the best way to advance public welfare through the talents of authors and inventors in 'science ..... in his act; the protection provides an economic incentive for him to make the investment required to produce a performance of interest to the public. this same consideration underlies the patent and copyright laws long enforced by this court. as the court stated in mazer v. stein, 347 u. s. 201 , 347 u. s. 219 (1954): "the economic philosophy behind the ..... interest of the individual in his act in part to encourage such entertainment. [ footnote 10 ] as we later note, the state's interest is closely analogous to the goals of patent and copyright law, focusing on the right of the individual to reap the reward of his endeavors and having little to do with protecting feelings or reputation. second, the two .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-29-1977
..... fact that the illinois courts concluded that petitioner's state law claim was meritorious does not disprove the existence of a serious federal antitrust violation. for if it did, invalid patents, price-fixing agreements, and other illegal covenants in restraint of trade would be enforceable in state courts no matter how blatant the violation of federal law. v apart from ..... . s. 512 -513, the court stated: "yet unethical conduct in the setting of the adjudicatory process often results in sanctions. perjury of witnesses is one example. use of a patent obtained by fraud to exclude a competitor from the market may involve a violation of the antitrust laws, as we held in walker process equipment v. food machinery & chemical corp ..... interpretation of the legislation were correct, a private litigant might indeed be "ruined in his business before he has his remedy" against state court litigation seeking enforcement of an invalid patent, a covenant not to compete, or an executory merger agreement, to take only a few obvious examples of antitrust violations that might be consummated by state court litigation. the ..... of frivolous claims and objections before regulatory bodies, including state agencies, may violate the antitrust laws. [ footnote 2/16 ] the enforcement of restrictive provisions in a license to use a patent or a trademark [ footnote 2/17 ] may violate the sherman act; such enforcement may, of course, be sought in the state courts. similarly, the provisions of a lease, [ footnote .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-04-1977
Reported in : AIR1978Cal77
..... between indian explosives limited and the patentees cannot be a factor in deciding the terms for interim working of the patented invention by the applicants. i am of the opinion that even the 3% royalty on the ex-factory sale price offered by sunil kumar basu on behalf of the applicants ..... .200,000 by indian explosives limited to the patentees. the possibility of collaboration between the patentees and the indian explosives limited extending even after the expiry of the term of patent no. 77950 cannot be ruled out. further, it is well-known that indian explosives ltd. and the patentees are closely allied and associated; accordingly, whatever agreement may be made ..... 1) the applicants, catalysts and chemicals india (west asia) limited shall have the full licence and authority to use or exercise the process claimed in claims 19-24 of indian patent. specification no. 77950 and to use, sell, distribute and dispose of the catalyst manufactured by such manufacturer and hereby permit the person(s) purchasing the catalysts so manufactured by the ..... metal or alkaline earth and metal compound which is readily soluble in water and is applied to the nickel and refractory oxide material catalyst components by impregnation.'3. the said patent contained several examples indicatory of the operations of the catalyst. claims 19 to 24 according to the appellant dealt with the methods of producing the catalyst as indicated in claims .....Tag this Judgment!
Court : Mumbai
Decided on : Jul-05-1977
Reported in : 124ITR488(Bom)
..... the second of these processes that has been utilised for the manufacturing business carried on by the trust. since the property settled upon trust includes patents donated thereafter and also conversions and investments thereof it is quite clear that if business to manufacturer and market products with a view to carry ..... 17. the question then arises, simply because under clause 2(j) the trustees are authorised to manufacture and market products with the use of patents and inventions settled upon trust, does it mean that such activities of manufacturing and marketing the products can be regarded as property held under trust ..... 2(j) in the trust deed the trustees had no authority to carry on business of a manufacturing and marketing products with the use of patents and inventions, ordinarily any income derived from such business cannot be regarded as income derived from property held under trust. before clause 2(j ..... general public utility, then it will be charitable purpose only if such activity for profit. he submitted that in the present case if the patents and inventions are exploited by the trustees they are indulging in an activity for profit and, therefore, having regard to the special definition given ..... out that the business is incidental to the exploitation of the parents and inventions and what is incidental is a part of the trust. if the patents and inventions are taken out, there would be no business left. according to him the business itself is, therefore, held under trust. the .....Tag this Judgment!