Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-24-1986
Reported in : (1987)(11)LC769Tri(Delhi)
..... with import of components, assemblies and vehicles from japan. one can understand the logic behind payment of royalty. when suzuki transferred the technical knowhow and permitted maruti to use its patents and designs, suzuki had naturally expected to be compensated for it. when the indigenisation programme of maruti progressed, import of components from suzuki would gradually go on decreasing. that would ..... , we find substance in the argument of maruti that payment of royalty/fee under the licence agreement was relatable directly to indigenous manufacture of components and vehicles to suzuki's patents, designs and specifications. similarly, use of the trade mark "maruti-suzuki" was also for marketing of the indigenously manufactured goods in india. neither the royalty nor the trade mark "maruti ..... on the board of directors of maruti. (2) licence agreement :- under this agreement, maruti acquired the right and technical knowhow to manufacture cars and their components in india to the patents, designs and specifications of suzuki on payment of lumpsum royalty of $ 24/- lakhs plus 3% running royalty. (3) purchase and supply agreement :- this agreement related to import of skd/ckd .....Tag this Judgment!
Court : Gujarat
Decided on : Dec-01-1986
Reported in : (1987)1GLR362
..... respondent r.m. adalja in the seniority list of superintendents (now section officers). further promotions of the appellants in the aforesaid three appeals, being letters patent appeals nos. 77, 95 and 96 of 1979 shall be given on the basis of their re-fixed seniority as aforesaid; and they shall be ..... , he shall be placed above his immediate junior respondent r.m. adalja in the seniority list of senior assistants and assistants. appellant in said letters patent appeal no. 77 of 1979 shall be deemed to have been promoted to the cadre of superintendents from the date on which his immediate junior respondent ..... in 1964. they were then promoted to the posts of superintendents. it is, therefore, obvious that these appellants are junior to the appellants in letters patent appeals nos. 77, 95 and 96 of 1979 in the cadre of assistants. we agree with the reasoning and conclusions reached by the learned single ..... which we shall have to consider while examining the submissions of the petitioners.25. mr. b.r. shah, learned advocate for the appellants-petitioners in letters patent appeals nos. 95 of 1979 and 96 of 1973, has raised the following contentions which are also adopted by mr. n. j. mehta, learned ..... at an appropriate stage.14. in order to appreciate the contentions raised by the appellants, it is necessary to refer the facts in brief from letters patent appeal no. 95 of 1979 (in special civil application no. 1996 of 1974). in that petition shri v.m. mehta, the petitioner, was recruited .....Tag this Judgment!
Court : Mumbai
Decided on : Nov-25-1986
Reported in : (1987)IILLJ266Bom
..... provides that in case the company acquires the patent as exclusive privilege it would be for a consideration fixed by the managing director. having regard to the limited class of inventions covered by this ..... unreasonable in requiring the officer to obtain the previous consent of the competent authority in regard to an application for a patent or exclusive privilege in respect of such invention or in requiring him to permit its use by the company free of charge. the rule also ..... company may take over such patent or exclusive privilege for such consideration as the managing director may fix.14. the phraseology employed in this rule leaves no doubt that it is ..... to adopt and use it without being obliged to pay any royalty or other consideration therefor. the officer may not assign, charge or transfer the patent or exclusive privilege without the previous consent in writing of the competent authority and without providing it for use by the company free of charge. the ..... meant to apply only to patents or exclusive privileges in respect of inventions made on the basis of knowledge or experience gained in the service of the company. there is nothing .....Tag this Judgment!
Court : Kolkata
Decided on : Nov-18-1986
Reported in : (1987)59CTR(Cal)246,168ITR190(Cal)
..... of revenue expenditure. the whole object of the agreement was to obtain the benefit of technical assistance for running the business and restricting the licence for a limited use of patent rights. it was found that the foreign company had not parted with technical knowledge absolutely in favour of the assessee and had not sold their secret processes to the assessee ..... any succeeding five-year period. under the agreement, the foreign company granted to the assessee an exclusive licence for the manufacture of certain specified apparatus and material covered by foreign patents with the help of information furnished by the foreign company and also a licence to sell the apparatus and material manufactured throughout the world excepting u.s.a. and canada ..... either party on one year's notice. in ciba, of india ltd. : 69itr692(sc) , on the expiry of the agreement, the assessee would have no right to use the patent and trade marks and would return to the supplier copies of all information and technical know-how. in the instant case, there was no specific clause for return of the .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-29-1986
Reported in : 1986(3)BomCR411
..... disclosure and divulgence of any and all informations, instrument, document, reports, statements, logs, records, correspondence, discussion, contract plans, drawings, photographs, copies, methods, trade secrets, manufacturing process, machinery know-how, layouts, patents, transaction, affairs, dealings, finances and accounts etc. of the company that may pass through or come to the knowledge of the employees, during the continuance of their employment as well .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-22-1986
Reported in : (1986)88BOMLR649; 68CompCas300(Bom)
..... lower margin as the trustees may agree, on the security comprising the net (depreciated) book value of the then existing fixed assets (excluding motor cars, vehicles, furniture and fixtures, goodwill, patents, etc.) of the company and the company doth hereby agree and undertake that in case, for any reason, such net (depreciated) fixed assets cover falls below 40% or such lower .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-12-1986
Reported in : 166ITR583(Bom)
..... english company which was entered into on november 10, 1966, and the specifically provides that the petitioner shall, during the continuance of the agreement and, thereafter, not disclose the un patented information disclosed to it by the english company by virtue, or as a result, of the implementation of the agreement. the petitioner was required to ensure that the information received ..... -months, provided however that the number of such technicians at any time shall not be more than three. clause 8 of the agreement permits hindustan lever limited to use relevant patents of the petitioner connected with the process/technical information used in the manufacture of the product, while clause 9.03 grants permission to hindustan lever limited to use drawings and .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-12-1986
Reported in : (1986)56CTR(Cal)185,164ITR466(Cal)
..... should also be treated as revenue expenditure. (j) agarwal hardware works (p.) ltd. v. cit : 121itr510(cal) . in this case, the assessee had obtained a licence for use of patents, registered in luxembourg, relating to steel wires and bars used for reinforced concrete construction against payment. it was held that the asses-see had acquired a non-exclusive licence to ..... use the patents which were terminable on a reasonable notice and that the assessee had no right to continue the use of the patents thereafter. it was held on these facts by a division bench of this court that the assessee had not acquired .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-10-1986
Reported in : (1986)56CTR(Cal)73,164ITR401(Cal)
..... down by the supreme court that there must be trading activity both outside and within the taxable territory. in the facts of this case, for the supply of inventions, patents, application for patents, secret knowledge and know-how, no trading activity had been or was required to be carried on by the assessee within the taxable territory. further, on a consideration ..... the revenue was dismissed. 31. in the instant case, the agreement, as noted earlier, also consists of two distinct parts. the first part consists of supply of inventions, patents, applications for patents, secret knowledge and know-how. such supply was to be made against a consideration of a lump sum to be paid in instalments. it has been found as a ..... grant to the company the exclusive leave and licence during the term of the agreement (and the non-exclusive leave and licence thereafter) to use within india all inventions, patents, applications for patents and secret knowledge and know-how (which secret knowledge and know-how includes the information disclosed in formulae, standards, processes and technical and other data) which atlas now ..... steel and heat resisting steel. atlas steel co. ltd. was carrying on the business of manufacture of such steel and in connection with such business owned and used inventions, patents, applications for patents and had both secret knowledge and know-how relating to the manufacture of such steel contained, inter alia, in formulae, standards, processes, technical and other data owned by .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-02-1986
..... , 3 pet. 270, 28 u. s. 277 (1830). [ footnote 19 ] see, e.g., larkin v. paugh, 276 u. s. 431 , 276 u. s. 439 (1928) ("with the issue of the patent, the title not only passed from the united states but the prior trust and the incidental restrictions against alienation were terminated. this put an end to the authority theretofore possessed ..... patents are not federal claims at all, because, "[o]nce patent issues, the incidents of ownership are, for the most part, matters of local property law, to be vindicated in local courts." 414 u.s. at 414 u ..... limitations to indian land claims. see oneida ii, 470 u.s. at 470 u. s. 240 -244. more importantly, all the cases cited by the majority involve lands for which patents had been issued to individual indians, not lands alleged to remain tribal property. this court made clear in oneida i that claims arising under such .....Tag this Judgment!