Skip to content


Judgment Search Results Home > Cases Phrase: patents Year: 1997 Page 1 of about 1,113 results (0.027 seconds)

Apr 15 1997 (HC)

Garware Nylons Limited Vs. Swastik Yarns

Court : Mumbai

Decided on : Apr-15-1997

Reported in : (1997)99BOMLR497

..... the bombay court alone has jurisdiction to try and entertain the present suit nor in the petition for grant of leave under clause 12 of the letters patent, the plea was set out that the bombay court alone has jurisdiction, and therefore, the contention of the learned counsel for the plaintiff that it ..... of cause of action, of course material, has arisen within the jurisdiction of this court, and leave has been obtained under clause 12 of the letters patent before admission of such plaint. however, as observed above, the material part of cause of action in the present case cannot be said to have arisen ..... the material part of cause of action, in any case, can be said to have been arisen only in surat. under clause 12 of the letters patent, this court has jurisdiction to try the suit other than relating to land or immoveable property, if the entire cause of action has arisen within the jurisdiction ..... to contracts where no statutory provision to the contrary is in force. the courts in the former presidency towns by the terms of their respective letters patents, and the courts outside the presidency towns by bengal regulation iii of 1973, madras regulation ii of 1802 and bombay regulation iv of 1827 and by ..... contents of paragraph 11 made in the plaint are reiterated. the ex-parte leave was granted by this court under clause 12 of the letters patent, and by this chamber summons taken out by the defendant, it is prayed that the ex-parte leave granted by this court under clause 12 of .....

Tag this Judgment!

Jan 03 1997 (TRI)

S. Kumars Tyre Manufacturing Co. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Jan-03-1997

Reported in : (1997)61ITD326Indore

..... acquired. technical know-how made available by a party to such an agreement does not stand on the same footing as protected rights under a registered patent." the decisions relied upon by shri singh, the learned departmental representative support the above view.20.7 shri mehta, the learned counsel for the assessee, ..... the assessee was a mere licencee for a limited period of eight years of the technical know-how of michelin with the right to use the patents and trade marks of michelin. michelin had not parted with any asset by making the technical know-how available to the assessee. we are, therefore ..... to prevent unauthorised disclosure by its employees of the technical know-how either within its organisation or outside. the assessee was also forbidden to apply for patents on technical know-how or technical services either in india or elsewhere. the agreement was to run for eight years w.e.f. 26th dec., ..... will be subject to the approval of govt. in item 13, it was stipulated that in case the item of manufacture is one which is patented in india, the payment of royalty/lump sum payment made by the indian company to the foreign collaborator during the period of agreement shall also constitute ..... procedure to be followed by the parties to ensure the safe-transmittal of the technical know-how.clause 5 forbids the licencee to apply for patents on technical know-how or technical services either in india or elsewhere.clause 7 provides that the duration of the agreement shall be eight years w .....

Tag this Judgment!

Feb 11 1997 (SC)

Jonas Woodhead and Sons (India) Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Decided on : Feb-11-1997

Reported in : AIR1997SC1105; (1997)138CTR(SC)275; [1997]224ITR342(SC); JT1997(2)SC485; 1997(2)SCALE67; (1997)10SCC119

..... starting of a new business on the basis of technical know-how received from the foreign-firm, exclusive right of the company to use the patent or trademark which it receives from the foreign firm, the payments made by the company to the foreign-firm whether a definite one or dependant ..... on that account have a mere licence for a limited period of a technical knowledge of the swiss company with the right to use the patent and trademark of that company. the assessee acquired under the agreement merely the right to trade for the purpose of carrying on its business as ..... on consideration of the agreement between the parties that the assessee did not become entitled exclusively even for the period of the agreement, to the patents and trademark of the swiss company; it had merely access to technical knowledge and experience in the pharmaceutical field which the swiss company commanded. the ..... for consideration before the calcutta high court was whether the payments made by the assessee to a foreign firm for use of certain patents would be a capital expenditure or a revenue expenditure. the calcutta high court on consideration of the agreement between the parties came to the conclusion that ..... since patents are not useable after termination of the agreement and the payments are indefinitive in nature based on production of goods, the assessee does .....

Tag this Judgment!

Jan 03 1997 (TRI)

S. Kumars Tyre Manufacturing Co. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Jan-03-1997

Reported in : (1997)57TTJIndore750

..... acquired. technical know-how made available by a party to such an agreement does not stand on the same footing as protected rights under a registered patent." the decisions relied upon by shri singh, the learned departmental representative support the above view.20.7 shri mehta, the learned counsel for the assessee, ..... the assessee was a mere licencee for a limited period of eight years of the technical know-how of michelin with the right to use the patents and trade marks of michelin. michelin had not parted with any asset by making the technical know-how available to the assessee. we are, therefore ..... to prevent unauthorised disclosure by its employees of the technical know-how either within its organisation or outside. the assessee was also forbidden to apply for patents on technical know-how or technical services either in india or elsewhere. the agreement was to run for eight years w.e.f. 26th dec., ..... will be subject to the approval of govt. in item 13, it was stipulated that in case the item of manufacture is one which is patented in india, the payment of royalty/lump sum payment made by the indian company to the foreign collaborator during the period of agreement shall also constitute ..... procedure to be followed by the parties to ensure the safe-transmittal of the technical know-how.clause 5 forbids the licencee to apply for patents on technical know-how or technical services either in india or elsewhere.clause 7 provides that the duration of the agreement shall be eight years w .....

Tag this Judgment!

Oct 06 1997 (TRI)

Deputy Commissioner of Vs. Subsea Offshore Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Oct-06-1997

Reported in : (1998)66ITD296(Mum.)

..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for the management, or except in the case of banking enterprise, by way of interest on moneys ..... permanent establishment to the head office of the enterprise, or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise by way of interest or moneys .....

Tag this Judgment!

Apr 03 1997 (SC)

Commissioner of Income Tax, Madras-ii Vs. I.A.E.C. (Pumps) Ltd., Madra ...

Court : Supreme Court of India

Decided on : Apr-03-1997

Reported in : [1998]232ITR316(SC); (1998)8SCC460

..... 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 the designs; (4) aturia has also undertaken to enable the assessee ..... agreement referred to above, the following facts are clear; (1) the agreement itself provides that what was granted by aturia to the assessee is merely a license to use its patents and designs exclusively in india; (2) the agreement is for a duration of 10 years with the parties having the option to extend the agreement or renew the same, subject ..... the assessee had only acquired technical knowledge for the manufacture of any particular item for a specific duration, and he acquired only a 'license to use the other party's patent and knowledge' and the amount paid would only be a 'revenue expenditure'. having taken a proper view of the principles to be applied, the high court arrived at the following .....

Tag this Judgment!

Apr 03 1997 (SC)

Commissioner of Income Tax Vs. I. A. E. C. (Pumps) Ltd.

Court : Supreme Court of India

Decided on : Apr-03-1997

Reported in : (1998)150CTR(SC)126

..... 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 undertaken to enable the assessee to ..... agreement referred to above, the following facts are clear :(1) the agreement itself provides that what was granted by aturia to the assessee is merely a licence to use its patents and designs exclusively in india ; (2) the agreement is for a duration of 10 years with the parties having the opinion to extent the agreement or renew the same subject ..... the assessee had only acquired technical knowledge for the manufacture of any particular item for a specific duration, and he acquired only a 'licence to use the other party's patent and knowledge' and the amount paid would only be a 'revenue expenditure'. having taken a proper view of the principles to be applied, the high court arrived at the following .....

Tag this Judgment!

May 30 1997 (HC)

National Research Development Corporation Vs. Silicon Ceramics Ltd.

Court : Delhi

Decided on : May-30-1997

Reported in : 1997IVAD(Delhi)369; AIR1998Delhi52; 1997(2)ARBLR173(Delhi); 1997(42)DRJ476

..... by adducing oral evidence for urging that the glass to metal sealing, a step the process of manufacture of semi-conductor packages, was covered by a patent. without holding this against the respondent i am of the opinion that the finding of the arbitrator cannot be faulted as in coming to the conclusion that ..... agreement required registration. even otherwise under section 69(5) there is no complete embargo on receiving in evidence an unregistered document, dealing with assignment of a patent. for adequate reasons to be recorded in writing the court can always receive such a document in evidence. even if section 69(5) is held to ..... to the respondent. learned counsel for the respondent had not been able to lay his finger on any of the clauses of the agreement whereby any patent was assigned to the respondent. clause 10 of the agreement inter alias provides that the agreement itself shall be the sole repository of the terms agreed ..... the register under sub-section (3) shall not be admitted by the controller or by any court as evidence of the title of any person to a patent or to a share or interest therein unless the controller or the court, for reasons to be recorded in writing, otherwise directs.'(17) it is evident ..... .(19) besides it is not the case of the respondent that the whole and complete process of manufacture of semi-conductor headers was patented. his only claim is that the process for glass to metal sealing, which is one of the steps for the manufacture of semi-conductor headers has .....

Tag this Judgment!

Feb 20 1997 (TRI)

Commissioner of Customs Vs. Himson Textile Engg. Indus. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-20-1997

Reported in : (1997)(93)ELT301Tri(Mum.)bai

..... from scragg.without the transfer of technical know-how mere import of the parts and components will be of no use to respondents. without the right to use scragg's patent rights in india the machines manufactured with scragg's trade marks cannot be marketed. to achieve their objectives therefore, respondents have to pay not only the price of the goods ..... produce in the midrex direct reduction process plant and sell the products produced by the plant world wide, but has also given the licensee (egl) the right to use sell patents, confidential information for the operation of the plant.... therefore we are of the view that licence fee paid to midrex will have to be added to the price of the ..... gatt valuation cell has observed that the foreign collaborator was in a position legally or operationally to control various areas such as design, specification, quality control, marketing, sub-licensing or patents etc. that the legal control was to include legal liabilities arising out of the agreement on contracts in respect of payment of lump-sum amount, royalty,, licence fees etc. and ..... ' agreement with scragg is for manufacture and sale of draw texturising machines under licence from scragg strictly according to design, specification and technology developed and patented by scragg with the right to use in india any patent rights which scragg possesses as regards the processes or the machines. so, in order to produce the machines in india, respondents have to obtain the .....

Tag this Judgment!

Oct 27 1997 (TRI)

Brown and Root Inc. Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Decided on : Oct-27-1997

Reported in : (1999)237ITR156AAR

..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of banking enterprises, by way ..... permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise, by .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //