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Judgment Search Results Home > Cases Phrase: patents Sorted by: recent Year: 2015 Page 1 of about 1,293 results (0.018 seconds)

Dec 21 2015 (HC)

The Commissioner of Income Tax Vs. HCL Infosystems Ltd.

Court : Delhi

Decided on : Dec-21-2015

..... in cash or kind, under an agreement for not carrying out any activity in relation to any business; or not to share any know-how, patent, copyright, trade mark, licence, franchise or any other business or commercial right of similar nature, or information or technique likely to assist in the ..... or kind, under an agreement for- (a) not carrying out any activity in relation to any business; or (b) not sharing any know-how, patent, copyright, trade mark, licence, franchise or any other business of commercial right of similar nature or information or technique likely to assist in the manufacture or ..... (a) concurred with the ao and held that under the jva, the assessee had acquired a bundle of rights and privileges, which clearly and patently constitute a capital asset. their extinguishment has resulted in transfer of a capital asset and the capital receipt for such transfer can be taxable as long ..... which the agreement would be finally approved by the reserve bank of india ( rbi'). this nca provided for licencing of hp transfer products, hp patent rights, hp know-how, hp copyrights and hp trademarks. the licence fee was stipulated in the said agreement. 14. the idea behind the nca ..... : (a) the right to use the name hp; (b) the license to manufacture hp products with exclusive use of hp technology; (c) using of hp patents, trademarks, logos, technical know-how, technical skills, drawing specifications, blue prints, test procedures, etc., and (d) access to hp's worldwide strategies in marketing, .....

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Dec 17 2015 (HC)

M/s. Superflo Pvt Ltd. Vs. M/s. Sandhyamani Associates (P) Ltd. and An ...

Court : Delhi

Decided on : Dec-17-2015

..... plaintiff company, and marketed, distributed, supplied or sold, as the case may be, by the plaintiff company.6.photographs of plaintiff's products and packaging with trademarks.7.list of patents for inventions issued to plaintiff along with certificates starting from 1985 .8.certificates issued by various government and private organizations in respect of plaintiff.9.list of awards given to ..... resulting in enormous water saving. the plaintiff-company also has registered patents for the inventions mentioned above, apart from other inventions of similar nature like dual flush mechanism for flushing different quantities of water, plunger type inlet valve for cisterns, soft closing ..... market. few of the accolades received by the plaintiff-company in this respect include developing the first isi marked 'equilibrium float type inlet valve' bearing patent no. 240014, to the recent innovation of the 'dual flush' bearing patent nos. 196441 and 200284, which gives a user the flexibility to dispense varying amounts of water, depending on the usage of the toilet, ultimately .....

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Dec 11 2015 (HC)

Maruti Suzuki India Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Decided on : Dec-11-2015

..... for use of its logo on the product manufactured with its technical knowhow is separately subject to transfer pricing. likewise, payments for use of patents or copyrights are separately assessed. what the present appeals are concerned with is only the amp expenditure incurred and nothing more. as pointed out ..... these agreements smc grants license to msil to manufacture that particular car model; provides technical know-how and information and right to use suzuki's patents and technical information. it also gives msil the right to use suzuki's trade mark and logo on the product. pursuant to the above ..... payments have been separately assessed for transfer pricing purposes. likewise, payments for copyrights and patents have also been separately treated. 49. as far as the benefit to the ae, i.e. smc, is concerned, the revenue has been ..... be same as in the case of a distributor namely increase in sale of raw material, increase in royalty, and increase in copyright and patent payments etc. the court finds that these submissions are not based on any empirical data and proceeds more on the basis of surmises. royalty ..... pricing policies including price of raw material purchased from the ae, royalty payable to the ae and payments made to the ae for copyrights and patents. even their product pricing is not completely independent. therefore, benefits emanating from the amp function cannot be enjoyed by the appellant by their own. .....

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Dec 09 2015 (HC)

Telefonaktiebolaget L.M Ericsson Vs. Lava International Limited

Court : Delhi

Decided on : Dec-09-2015

..... of similar nature has been decided by the division bench in fao (os) 513/2015 whereby the appellant in the said appeal (defendant in the suit) entered into a global patent license agreement. without prejudice, as agreed by both the parties, an adjournment was sought in view of proposal for settlement exchanged and the matter was adjourned to 22nd september, 2015 ..... by ms. pratibha m. singh, learned senior counsel that the defendant vide its written statement cum counter claim (which runs into 308 pages) has sought revocation of all eight suit patents and has relied upon various technical documents that run into approximately 3000 pages along with two expert affidavits. in order to prepare and file its replication cum written statement, the ..... course of hearing, mr. chandhiok has pointed out that the written statement to the counter claim has not been filed wherein the defendant have stated that the patents of subject matter are not standard essential patents. counsel for the plaintiff states that the written statement could not be filed to the counter claim as the parties were negotiating for settlement. let the ..... 1. the plaintiff has filed the suit for permanent injunction against the defendant seeking inter alia to restrain violation and infringement of its rights in its 8 patents along with damages, rendition of accounts, delivery up etc. in the month of march, 2015. the defendant appeared before court on the first date itself. time to file the written .....

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Dec 09 2015 (HC)

Helamin Technology Holding Sa and Another Vs. Haribansh Rai and Others

Court : Delhi

Decided on : Dec-09-2015

..... to prevent scale and corrosion in water-steam cycle systems (turbines included) as well as in cooling systems (open or closed), which was launched under the trademark helamin and is patented. the plaintiffshelamin products are proprietary formulations of a perfect blend of components that include protective (filming) polyamines, polycarboxylates (dispersants), and volatile (alkalinizing) amines, working in a synergistic way to provide ..... patent rights related to helamin products as part of its assets. such helamin trademark and patent rights related to helamin products have been subsequently transferred to helamin holding sa (now helamin technology holding sa) as of 2007. 3. filtro sa was the worldwide distributor ..... . pierre beauverd, as the late liquidator of filtro sa in liquidation and faborga sa in liquidation, hereby certify that: 1. filtro sa was not holding the helamin trademark nor the patents rights related to helamin products as part of its assets. 2. faborga sa was holding such helamin trademark and .....

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Dec 09 2015 (HC)

Commissioner of Income-tax-7 Vs. Radio Today Broadcasting Ltd.

Court : Delhi

Decided on : Dec-09-2015

..... ) (iia) of the act. the said provision reads as under: 32. depreciation (1) in respect of depreciation of (i) buildings, machinery, plant or furniture, being tangible assets; (ii) know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of april 1998 owned, wholly or .....

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Nov 30 2015 (HC)

Supermax Personal Care Pvt. Ltd. Vs. Vidyut Metallics Pvt. Ltd. and Ot ...

Court : Mumbai

Decided on : Nov-30-2015

..... annexure -1 part g; (iii) goodwill of the said business; and (iv) business information held by the transferor which in any way relate to the business, if any (v) all patents, designs (registered or unregistered). copyrights, technical information used in respect of the business, including drawings, sketches and blue prints, designs, product manuals, specifications, data, processes, operation sheets, quality control and .....

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Nov 27 2015 (HC)

F. Hoffmann-La Roche Ltd. and Others Vs. Cipla Ltd. and Another

Court : Delhi

Decided on : Nov-27-2015

..... , i.e., the subject matter has not fallen in public domain or that it does not form part of the state of the art; section 2(1)(m) -"patent" means a patent for any invention granted under this act; section 2(1)(ta) - "pharmaceutical substance" means any new entity involving one or more inventive steps; section 3 what are ..... not distinguish between polymorphs whereas the improved invention related to a purer form of polymorph b with far superior properties. 83. however, a closer scrutiny of the polymorph patent also shows that the properties were physical but not biological properties or therapeutic properties. inside the body the polymorphs have the same chemical structure and behave the same way ..... also be claimed. (xi) where claims are dependentit incorporates by reference everything in the parent claim, and adds some further statement, limitations or restrictions'. (landis on mechanics of patent claim drafting). (xii) where claims are independentalthough relating to the same inventive concept this implies that the independent claim stands alone, includes all its necessary limitations, and is not ..... improvements thereto incorporated into tarceva, which suggested that the relevant improvements had been purposeful, not arbitrary. 17. one last issue urged by cipla on the validity question was five patent specifications cited by cipla to show that methyl/ethynyl substitution was well known in prior art. the learned single judge disqualifies these references for two reasons one, because .....

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Nov 24 2015 (HC)

The Commissioner of Income-Tax Vs. M/S Rittal India Pvt Ltd.,

Court : Karnataka

Decided on : Nov-24-2015

..... 6. the relevant provisions of section 32 are reproduced below: section 32. (1) in respect of depreciation of (i) buildings, machinery, plant or furniture, being tangible assets; (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of april, 1998, owned, wholly .....

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Nov 21 2015 (HC)

Central India Institute of Medical Sciences Vs. Union of India, throug ...

Court : Mumbai Nagpur

Decided on : Nov-21-2015

..... are primarily involved in running of the hospital. indirectly, the authority while passing impugned order sat in appeal over the recognition granted, ph.d.s awarded by the universities and patents duly registered on the strength of such research work. 26. in paragraph no.6.5 query about separate research cadre in various departments for undertaking research activities has been raised ..... they are registered for ph.d. with above mentioned deemed university under a guide duly recognized for that purpose. the patent office of government of india has issued patent no.221910 dated 29.01.2004, patent no.219414 dated 22.03.2006 and patent no.2214547 dated 08.03.2006 to petitioner institute or to dr. lokendra singh, who is one of its medical ..... already obtained ph.d. degrees on the basis of research work conducted by them at the petitioner institute. it also has 4 registered patents in medicine issued by the office of the controller of patents designs and trade marks under patent and designs act. 6. it was granted approval by respondent no.1 under section 35[1] [ii] of the 1961 act, and ..... officers. these patents are in relation to the new inventions carried out in petitioner institution. document at annexure-p15 is also pressed into service to show the research projects already undertaken and in .....

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