Court : Gujarat
Decided on : Feb-19-1982
Reported in : AIR1982Guj250; (1982)2GLR14
..... in a proper proceeding, particularly when he expressed in clear and categorical terms to respondent no. 1 that he desired to eppose the grant of any patent to respondent no, 3 in regard to the aforesaid machinery.19. mr. shelat, the learned advocate could not satisfy us as to how the aforesaid ..... the petitioner-company.16. in the case before us, we are convinced beyond any doubt that on a plain reading of s. 25 of the patents act, 1970, a citizen is having a statutory legal right of lodging his objections and/or opposition within a period of four months from the date ..... to lodge its objections and opposition before the statutory office was very much subsisting within a period of 4 months as provided in s. 25 of the patents act, 1970, and to ventilate its grievance, the petitioner-company took out two proceedings, viz. (1) the petitioner-company filed the aforesaid first appeal in ..... and which also contained the application of the petitioner dt. feb. 15, 1980.11. on mar. 7, 1980, respondent no. 1, the controller of patents intirriated to the petitioner-company that the application of the petitioner-company cannot be entertained.12. it was under these circumstances that the petitioner-company had a genuine ..... on these f acts, there was no dispute before us as can be significantly noticed even from the affidavit-in-reply filed by the deputy controller of patents and designs on behalf of respondent no. 1.8. it appears, that the said application was not received by respondent no. x by feb. 20, .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-16-1982
Reported in : AIR1983Bom144; ILR1983Bom805
..... step and that the complete specification suffer from insufficiency are ground which must necessarily be sustained. the controller was, therefore, in error in overruled the objections and granting the patent with modification i, therefore, pass the following order:--appeal allowed,. the order of the controller is set aside and all the ground of opposition are sustained. in the circumstance ..... anticipated unless the applicant amends his complete specification to the satisfaction of the controller. so also section 19(1) empowers the controller to direct the insertion of the other patent which is likely to be infringed,. unless the complete specification is amended to the satisfaction of the controller. so also section 57(1) empowers the specification of an ..... or by machine. if the words 'new and useful manner of manufacture' were limited to the production of new article without reference to the process of the manufacture involving patent and improved method, the inducement which law intended to given to the inventor would be encompasses within very narrow rules. the word 'manufacture' would, in my opinion, include ..... complete specification to be amended as indicated in the said order.2. on 28-3-1971 one noshir edulji pochkhanawalla made an application numbered 130620 for registration of a patent for an invention relating to 'improvement in or relating to mufflers or exhaust silencers for internal combustion engines' along with provisional specifications. on 14-6-71 the applicant .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Mar-17-1982
Reported in : 145ITR84(MP)
..... sent by the french company, on 4th february, 1980. this technical advice was necessary for enabling the petitioner to modify its furnaces so as to make them workable under the patents and know-how made available to the petitioner by the french company, vide agreement (annex. a). this transaction did not fall within article vii of the adt. it squarely fell ..... context of the pntire letter and the earlier agreement (annex. a) clearly indicated that the charge was made by the french company not as consideration for the use of its patents or for information or know-how but for such technical or professional services which were necessary to enable the petitioner to adopt the modified design in the. existing furnaces used ..... term 'royalties' means payments of any kind received as consideration for the use of, or for the right to use, any copyrights of literary, artistic or scientific works, cinematographic films. patents, models, designs, plans, secret processes or formulae, trade marks or for the use of, or for the right to use, industrial, commercial or scientific equipment or for information concerning industrial ..... xv and xvi of the adt, respectively. 11. the petitioner and the french company had already entered into an agreement for transfer of patents and know-how, vide, annex. a. but the furnaces for baking and graphitisation, the patents and know-how of which was made available to the petitioner, were of different design. the french company, therefore, wrote to the petitioner .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Oct-18-1982
Reported in : AIR1982AP443
..... reasons for such an order. we are, therefore, unable to accept that submission. but in any case for the purpose of clause 15 of the letters patent, it should be held that unless a matter is adjudicated upon on issues between the parties, no judgment can ensue. no order made by court merely ..... ordering of notice can at times amount to a rejection of the petitioner's prayer for relief. it may be. but what clause 15 of letters patent makes appealable is only positive adjudication but not refusal to grant immediate aid. but sri suryanarayana murthy's argument is slightly guilty of exaggeration. so long ..... cannot be described as a judgment. it is a step in aid and such a step in aid isn't a judgment within the meaning of letters patent. in view of the above, we are unable to entertain this appeal.3. but sri suryanarayanamurthy argued that it is the substance of an order that ..... the appellants at full length and we are fully satisfied that this particular appeal is wholly incompetent and cannot be maintained under clause 15 of the letters patent. it should be emphasised that the institution of an appeal is a statutory creation and is unknown to that grand old dame, common law. this ..... learned single judge should therefore be answered only on the basis of the meaning the word 'judgment' bears in clause 15 of the letters patent. clause 15 of the letters patent provides for a right of appeal only against a 'judgment' passed by a learned single judge. if ordering notice within that meaning then .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : May-27-1982
Reported in : (1984)8ITD57(Mum.)
..... has, on the other hand, invited our attention to the sale agreement dated 12-10-1966 which, according to him, referred to the transfer of patents also. he also invited our attention to the correspondence exchanged between the assessee and the ito during the course of the assessment proceedings for the assessment ..... . he contended that it was immaterial that subsequently during the course of the assessment proceedings the ito came to leant about the transfer of the patents and that what was really material in this case was what were the facts when the ito initiated the proceedings under section 147(a). the ..... commissioner (appeals) was not justified in holding that a sum of rs. 21,000 might reasonably be considered as the cost of the two indian patents.5. for the sake of convenience, we will take up the assessee's appeal first. we have already referred to the commissioner (appeals)'s observations ..... gains, as regards the cost, however, for reasons given in para 9 of his order, the commissioner (appeals) felt that the cost of the two patents could be reasonably taken at rs. 21,000.accordingly, he directed the ito to modify the assessment.4. being aggrieved by the aforesaid order of the ..... the ito came to learn that the assessee-company has sold its technical know-how relating to its designs, drawings, specifications, etc., and also certain patents to the indian company under an agreement dated 10-2-1966 and that in consideration thereof the indian company had allotted 21,000 equity shares of .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-01-1982
Reported in : (1983)32CTR(Bom)79; 143ITR720(Bom); 14TAXMAN3(Bom)
..... knowledge or skill can indeed ripen into a form of property in the fields of commerce and industry, as in copyright, trademarks and designs and patents, and where such property is parted with for money what is received can be, but will not necessarily be, a receipt on capital account. but ..... use the phrase-sue generis. it is not easily compared with factory or office buildings, warehouses, plant and machinery, or such independent legal rights as patents, copyright or trade marks, or even with goodwill. 'know-how' is an ambience that pervades a highly specialised production organisation, and, although i think ..... of its kind, the conclusion was inevitable that the so-called capital sum was a receipt of a capital nature. the analogy of secret processes to patents was drawn to enforce this conclusion. the decision did not establish, or purport to establish, a principle that whenever, and however often, a company ..... quite the same thing as turning one's property to a profitable use. a man may rent his house, or license the use of his patent, without being engaged in trade. with either the trader or the property-owner similar considerations may come into play in deciding whether a receipt is ..... become progressively less important as the government factory in burma comes into production. upjohn j., observed that he secret processes bore a marked analogy to patent rights and copyright. the learned judge also took the view that the industry in burma, established by the skill and know-how of the .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-16-1982
Reported in : (1983)36CTR(Cal)224,146ITR405(Cal)
..... but also undertakes to supply the licensee with technical 'know how', that is to say, information from his own experience on the most efficient and economical way of working the patent. it is estimated that more than 50% of licence contracts include ' know-how ' provisions.when applied to industrial designs, the meaning of the word 'royalty' is roughly the same ..... the view that the agreement could be actually termed as a collaboration agreement by virtue of which the non-resident assessee-company had allowed the indian company to use its patents, privileges, technical information, etc., for a limited period and at a price. the non-resident company had placed at the disposal of the indian company its services through its ..... consideration thereof certain payments to be made as noted hereinbefore, is as follows:'if during the continuance of this agreement either party shall make, discover or acquire any further invention, patent, process or design in connection with or improvements upon or addition to the methods of manufacturing stanton products or any modifications of or developments in machinery or apparatus used in ..... of the drawings and specifications mentioned in the agreement and for obtaining further information and advice from stanton and for obtaining from stanton a licence or licences under certain letters patent of stanton and the consent of stanton to the use of stanton's processes in the manufacture of contrifugally cast iron pipes and joints for use therewith and to use .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-14-1982
Reported in : (1982)30CTR(Bom)211; 143ITR197(Bom); 11TAXMAN126(Bom)
..... of cl. 7 of the said agreement provides that the assessee shall keep all necessary and proper books of account relating to the said patents and structures and payment of royalty under the said agreement, and would allow the french company or its duly authorised agents reasonable access to such ..... products'. the assessee was also granted the right to grant sub-licenses to construct, manufacture, use and sell under the said patents structures and products as aforesaid. it may be mentioned that the assessee had been referred to in the said agreement as 'the agent'. sub- ..... structures and/or products incorporating cone anchorages, and it became possessed of valuable data, information and experience in the application of the aforesaid patents and processes in relation to the use of cone anchorages. under the agreement the french company granted to the assessee the right to prospect ..... agreement dated february 1, 1955. the recitals in that agreement show that the french company was the exclusive licensee in respect of certain patents and processes relating to post-tensioned pre-stressed concrete structures and/or products incorporating cone anchorages and that the french company had developed the ..... post-tensioned pre-stressed concrete structures and/or products constructed or manufactured under or in conjunction with or embodying the said patents and processes and embodying freyssinet cone anchorages which have been referred to in the said agreement as 'the structures and .....Tag this Judgment!
Court : Kerala
Decided on : Apr-02-1982
Reported in : (1982)31CTR(Ker)274; 137ITR110(Ker)
..... the case, the assessee has prayed for a distribution of the impugned amount of rs. 18.75 lakhs between the capital expenditure and expenditure on patent and trademarks. even apart from the assessee conceding so, the agreement itself is very plain on this.13. the tribunal categorically found in its order ..... it was mentioned that the assessee was praying for the distribution of the impugned amount of rs. 18'75 lakhs between capital expenditure and expenditure on patent and trade-mark. in ground no. 7 it was submitted that the expenditure should be allowed as a revenue deduction. the tribunal which did not ..... was in the shape of books. but the aac felt that what were acquired were not books, but a valuable right covering the right to patents, processes and trade-marks and, therefore, there was no provision for depreciation and development rebate in regard to the value of such acquisitions. the ..... tests, engineering drawings of all process schemes, etc.,(2) during the duration of the agreement the company was to be provided with the additional know-how patents, etc., and (3) qualified indian personnel was to be trained by cci by sending to india qualified cci personnel. the equivalent of the amount of ..... rupees for each u.s. dollar) as a down payment to cci for agreeing to provide to the company all its existing know-how, patents and processes and trade-mark rights in relation to the catalysts listed above with the exception of the catalystic reforming catalysts, with further payments to .....Tag this Judgment!
Court : Delhi
Decided on : Feb-23-1982
Reported in : 142ITR493(Delhi)
..... held that the english company sold information, processes and inventions already available with it and there could not be any doubt that such knowledge or patents were of the nature of capital assets and the payment for using the same could be legitimately termed as royalty. whatever may be the terms ..... though it was omitted in the final agreement. clauses 9 and 10 deal with indian company right to demand for supply of certain trade mark, patent and information and on receipt of the same of english company would pay royalty to the indian company. thereforee a question may arise whether the ..... this position. he held that the english company had transmitted information, processes and inventions already available with it and such knowledge, namely, inventions or the patents, were capital assets and user there of the indian company might only be termed as royalty. he further observed that the payment was linked with ..... and west pakistan (details of which marks patents and designs now owned by the indian company are included in the second schedule hereto) together with the goodwill of the indian company in such ..... to it by the english company or rupees one hundred execute a formal assignment or assignments of its rights and title to all trade marks patents and designs then owned by it or of which it is the reputed owner in the said territories of burma, afghanistan, baluchistan and east .....Tag this Judgment!