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Judgment Search Results Home > Cases Phrase: patents Year: 1981 Page 1 of about 410 results (0.009 seconds)

Jul 29 1981 (HC)

Bayer Aktiengesellschaft of Leverkusen Federal Republic of Germany Vs. ...

Court : Kolkata

Decided on : Jul-29-1981

Reported in : AIR1982Cal30

..... , clear that a 'herbicide' is also a 'weedicide'. in my opinion the respondent had correctly classified the product and had fixed the term of the patent in accordance with the provisions of section 53(1)(a) of the act.13. for all the reasons mentioned above, the application fails. the petitioner is ..... reactive group is suitable for producing various end products such as her-bicidal compound or auxiliary agents for rubbers.'8. the provisions of section 2(1)(1) of patents act 1970 are as follows :--(1) 'medicine or drug' includes- (i) to (iii)..... (iv) insecticides, germicides, fungicides, weedicides and all other substances, ..... of the introduction of the principles or the provisions of law contained in the limitation act. the petitioners' counsel also construed various sections of the patents act. of 1970 and incited my attention to the provisions of different sections to show that whenever this act wanted to out a time limit, ..... been correctly done in accordance with this act. the respondent further stated that the petitioner as a patentee did not raise any objection when the patent document was issued to him on 28-6-1977 providing for 7 years time from 5-5-1974. this belated application is barred by limitation. ..... in section 2(1)(1) of the act. the respondent, however, wrongly classified this product as a 'drug' and fixed the period of the patent for 7 years from the date of the sealing. according to the petitioner the period of this novel compound should have been 14 years by virtue .....

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Apr 01 1981 (HC)

Commissioner of Income-tax, Bombay City-iii Vs. Service Station Equipm ...

Court : Mumbai

Decided on : Apr-01-1981

Reported in : [1981]6TAXMAN349(Bom)

..... was essentially for acquiring technical know-how and assistance for the manufacture and sale of the products in question. further the licence to use the patents and trade marks during the duration of the agreement was only consequential and did not also create and capital asset in favour of the assessee ..... agreement for access to the technical knowledge and experience commanded by the foreign company and for the consequential right to use the same under the patents and trade marks of that company. the services and information given by them neither created any capital asset nor was there a creation or ..... an enduring nature to the assessee, inasmuch as it was an outlay for purchase of technical know-how in the shape of manufacturing designs and patents. he also held that no part of the sum could be attributed specifically to the acquisition of plant and machinery and, therefore, the sum ..... herein provided. 15(a) as royalty for the exclusive licence granted by the licensee or under this agreement and for the use of its indian patents and applications there for, trade marks and trade names, the licensee agrees to pay to the licensee or in united states dollars within sixty (60 ..... or and the assessee as the licensee. under cl. 1 of the agreement stewart granted to the assessee an exclusive licence for all pertinent patents and technical information to manufacture, use and sell in india all automotive lubrication equipment manufactured, designed or developed by stewart as specified in their .....

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Nov 19 1981 (HC)

Arun Kumar Vs. the Special Secretary, Health, Housing and Municipal Ad ...

Court : Andhra Pradesh

Decided on : Nov-19-1981

Reported in : AIR1982AP472

..... judgement which constitutes a decree and not an order, the appellant is liable to pay on the memorandum of letters patent appeal, the same court-fee which was payable in the lower courts, by virtue of the provisions of section 49 of the act. the reference ..... was payable. this case far from supporting the contention of the appellant supports the view taken by us that appeals filed under clause 15 of the letters patents against orders are governed by sch. ii, article 3 (iii) (a) (2).10. in the instant case, the appeal having been filed against a ..... of the single judge in the case of judgment passed in exercise of second appellate jurisdiction. the expression 'judgment' in clause 15 of the letters patent means only final orders, decrees or judgment and not orders, where the effect of them do not put an end to the suit or proceedings. ..... appeal against either a decree or an order made by the subordinate court in exercise of its appellate jurisdiction. under clause 15 of the letters patent, an appeal shall lie to a division bench against the judgment of a single judge in exercise of the original or appellate jurisdiction and with ..... the value of the which exceeds one thousand .. .. ..... ten rupees. (b) in any other case ..... five rupees where the appeal is under clause 15 of the letters patent---- (a) from an order passed in exercise of appellate jurisdiction. ... ten rupees.. (b) in any other case.. ...... one hundred rupees'. section 49 of the act reads .....

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Nov 23 1981 (HC)

Commissioner of Income-tax Vs. CochIn Refineries Ltd.

Court : Kerala

Decided on : Nov-23-1981

Reported in : [1982]135ITR278(Ker)

..... capital nature, such expenditure should be incurred after the 28th day of february, 1966, and such expenditure should be incurred on the acquisition of patent rights or copyrights used for the purposes of the business. only when all these three conditions are satisfied any question of deduction under section 35a would ..... reads thus: '35a. (1) in respect of any expenditure of a capital nature incurred after the 28th day of february, 1966, on the acquisition of patent rights or copyrights (hereafter, in this section, referred to as rights) used for the purposes of the business, there shall, subject to and in accordance with ..... for that year as it was not entertained similarly for 1968-69. section 35a of the act provides for deduction towards expenditure on acquisition of patent rights or copyrights. in accordance with, that section only 1/14th was to be deducted in a year, the year to commence from the ..... the foreign company had to be paid a royalty of rs. 3,42,543 in dollars for using these patents. the liability for this payment accrued immediately on implementing the processing of the refinery, i.e., on september 16, 1966, the date, the refinery ..... oil products company, u.s.a., on november 26, 1963, and on december 30, 1963, respectively. according to these agreements, the assessee-company obtained patent rights from the universal oil products company to use the u.o.p. merox process and u.o.p. platforming process for refining oil in india. .....

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Aug 31 1981 (HC)

Commissioner of Income-tax, Bombay City-ii Vs. Premier Tyres Ltd.

Court : Mumbai

Decided on : Aug-31-1981

Reported in : (1982)26CTR(Bom)99; [1982]134ITR17(Bom)

..... its key personnel, procure required materials and supplies and initiate and efficiently maintain production of high quality products, and to procure the right to use dayton's technical information and patents relating to the manufacture of tyres, tubes, camel-back and tyre repair materials. a copy of the said agreement is annexed as annexure 'a' to the statement of the case .....

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Mar 03 1981 (FN)

Diamond Vs. Diehr

Court : US Supreme Court

Decided on : Mar-03-1981

..... 592. [ footnote 2/42 ] for example, the association of data processing service organizations, appearing as amicus curiae in flook, made the following policy argument: "the need of the incentive of patents for software is at least as great as that of the incentive available for hardware, because: 'today, providing computer software involves greater . . . risk than providing computer . . . hardware ..... | | temperature with | |____________| | proportional control | | algorithm | |______________________| ewm: id. at 53a. [ footnote 2/38 ] in benson, we explained the term "algorithm" in the following paragraph: "the patent sought is on a method of programming a general purpose digital computer to convert signals from binary-coded decimal form into pure binary form. a procedure for solving a given ..... although computer technology seems commonplace today, the first digital computer capable of utilizing stored programs was developed less than 30 years ago. [ footnote 2/1 ] patent law developments in response to this new technology are of even more recent vintage. the subject of legal protection for computer programs did not begin to receive ..... the above statements from our cases, we think that a physical and chemical process for molding precision synthetic rubber products falls within the 101 categories of possibly patentable subject matter. that respondents' claims involve the transformation of an article, in this case raw, uncured synthetic rubber, into a different state or thing cannot be .....

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Jun 17 1981 (HC)

Commissioner of Income-tax, Tamil Nadu-iii Vs. WavIn India Ltd.

Court : Chennai

Decided on : Jun-17-1981

Reported in : [1983]143ITR281(Mad)

..... one particular clause in the collaboration agreement provided that the indian concern will have to pay to the swiss company, a technical and research contribution for the use of patents. it was provided expressly in the agreement that the technical and research contribution had to be treated as a consideration for the scientific and technical assistance and as a ..... consideration should pass from the indian company to wavin. it was quite clear that the assessee obtained for a song from wavin technical information and know-how, the grant of patents and licences, and the results of research and development in wavin's foreign plant. 3. the collaboration agreement, however, contained one important clause under which the indian company ..... . in all these respects the collaboration pattern. however, in one significant respect the agreement in the present case manifests a difference. while wavin undertook to provide technical information, patents, licences and also research and development, the agreement did not provide for any consideration to pass from the indian company to wavin in respect thereof. the relevant clause in ..... hand. a study of the decided cases shows that the usual run of collaboration aids the indian concerns. first comes the running of the factory. provision for assignment of patents or provision for licence for working the parents, training of technical personnel, sharing of the results of the research and development, are some of the aspects of collaboration connected .....

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Oct 13 1981 (HC)

Commissioner of Income-tax, Tamil Nadu-iii Vs. Sundaram Clayton Ltd.

Court : Chennai

Decided on : Oct-13-1981

Reported in : [1982]136ITR315(Mad)

..... licensed devices and spare parts for such devices sold by the assesse-company. in consideration of the licences and other rights granted under the agreement in respect of the licensed patents and licensed devices, a royalty amount of 2% of the factory cost of all licensed device and spare parts was also to be paid to the foreign company. the agreement ..... acquired merely technical knowledge or knowledge for the manufacture of any particular item for a specified duration than he had acquired only a licence to use the other party's patent and knowledge and the amount would constitute 'revenue expenditure.' 5. in cit v. lucase-tvs ltd. (no. 1) : [1977]110itr338(mad) , by the agreement similar to the one under consideration ..... of were similar to the agreements before them on the present occasion, came to the conclusion that the payment was made for using the knowledge and using the licences and patents of the collaboration for a short duration, that it related to the production and the turnover of the company and that, therefore, it would be of a revenue nature. it .....

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Aug 13 1981 (HC)

Evans Fraser and Co. Ltd. (In Liquidation) Vs. Commissioner of Income- ...

Court : Mumbai

Decided on : Aug-13-1981

Reported in : (1981)25CTR(Bom)128; [1982]137ITR493(Bom); [1982]8TAXMAN22(Bom)

..... ltd.' or any other words indicating that the business was carried on in continuation of or in succession to the assessee-company; (2) all fittings, fixtures, office furniture, tools, implements, patents, licences, motor cars and other vehicles, stock-in-trade, etc., to which the assessee-company was entitled in connection with the said business; (3) all trade marks, copyrights and other .....

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Nov 16 1981 (HC)

Vilas Gangaram Khetle Vs. S.D. Rane, Presiding Officer and Others

Court : Mumbai

Decided on : Nov-16-1981

Reported in : [1982(44)FLR286]

..... now as it was when lord coke reported heydon's case'. the rule was re-affirmed by earl of halsbury in east-man photographic material company v. comptroller general of patents, designs and trade marks, [1898] ac 571, in the following words : 'my lords, it appears to me that to construe the statute in question, it is not only legitimate but .....

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