Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Sep-29-2004
Reported in : (2006)98ITD69(Mum.)
..... drawings and designs, the consideration for such an outright sale and transfer cannot be regarded as in the nature of payment for use of, or right to use of, such patents, designs or models, plans, secret formulae or processes, etc. accordingly, it cannot be treated as 'royalty', as are the normal connotations of this expression in dtaas including india russia dtaa ..... the use of, or the right to use any copyright of literary, artistic or scientific work, including cinematograph films or films or tapes used for radio or television broadcasting, any patent, trademark, design or. model, plan, formula or process, or for the use of, or the right to use industrial, commercial or scientific equipment, or for information concerning industrial, commercial or ..... be treated as royalty for the purpose of article 13 of the agreement for avoidance of double taxation between india and the uk, the person who is owner of such patents, designs or models, plans, secret formulae or process, etc. retains the property in them and permits the use or allows the rights to use such ..... patents, designs or models, plans, secret formulae or process, etc. in other words, where the transferor retains the property right in the design, secret formulae, etc. and allows the use of .....Tag this Judgment!
Court : Mumbai
Decided on : May-06-2004
Reported in : 2005(1)ALLMR718
..... involving the use of the words 'vacum cleaner,' and, although their licences with regard to booth's patents are limited to particular areas defined by the licences, there is no other reason, as far as the evidence shews, why they should not compete ..... have created local companies to work the patents in more limited areas, and are largely interested in those local companies. each of the subsidiary and local companies has been incorporated under a name ..... with reference to the subsidiary companies. the policy of the plaintiff company and its predecessor has been to create subsidiary companies to work booth's patents within definite areas, and many of those companies have been created in which the plaintiff company is now largely interested. the subsidiary companies so created ..... to be established by a plaintiff to succeed in a passing-off action. in coleman and co. v. stephen smith and co., xxix reports of patent, design and trade mark cases, 81 (at page 88) the court of appeal held as under:'although i dislike quoting my own language on a ..... of which is the subject of a passing off action. in a.g. spalding and bros. v. a.w. gamage ld. xxxii reports of patent, design and trade mark cases, 273 this right was described as under:'there appears to be considerable diversity of opinion as to the nature of the .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-20-2004
Reported in : (2005)(126)LC364Tri(Delhi)
..... "licensed vehicles and the parts and components therefore"; that as per article 2.1, mitsubishi has granted to the appellants a non-exclusive license to the technical assistance and the patents solely for purpose of assembling and manufacturing the licensed products and selling the same in specified territories; that according to article 1.5, "technical information" means all the lists, specifications ..... also, a perusal of the "license and technical assassinated agreement" reveals that m/s.mitsubishi had granted to hindustan motors ltd. a license to use the technical assistant and the patents solely for assembling and manufacturing the licensed product and the conditions of payment of consideration (yen 451,220,000) would be in three instalments without any reference to the goods .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-21-2004
Reported in : (2005)(101)ECC10
..... drills taps, end mills etc. are imported from gunther co. gmbh, germany, under the collaboration agreement indian company is allowed to manufacture and sell products as per designs, trademarks and patents of their foreign collaborators. the technical know how and royalty are related to the imported goods because such imports are of no value unless they are processed / manufactured in accordance ..... (b) gunther gmbh (germany) ("ctt", both of whom were part of the ctt tools business of the sandvik group). under this agreement, ctt allowed the benefit of the know how, patents and trade mark rights in respect of the specified products, viz., high speed steel taps, solid carbide cutting tools, etc, which titex was manufacturing in india. titex were under no ..... no evidence produced to show that the said contention, which is purely a question of fact was false. i) it relates solely to the use of the know how and patent and trade marks rights granted thereunder in the production and manufacture in india of the said specified finished goods. ii) the royalty payable thereunder is only related to such local .....Tag this Judgment!
Court : Guwahati
Decided on : May-21-2004
..... would have been upturned and the writ petition dismissed. but on account of some inexplicable reason, which is difficult to appreciat, the life insurance corporation did not press the letters patent appeal and the result was that the judgment of the learned single judge granting writ of mandamus became final and binding on the parties. it is difficult to see how ..... successfully contended in the letters patent appeal that, since the settlement, in so far as it provided for payment of annual cash bonus, was annihilated by the impugned act with effect from april 1, 1975, class - ..... in obedience to the writ of mandamus. the error committed by the life insurance corporation was that it withdrew the letters patents appeal and allowed the judgment of the learned single judge to become final. by the time the letters patents appeal came up for hearing, the impugned act had already come into force and the life insurance corporation could, therefore, have .....Tag this Judgment!
Court : Delhi
Decided on : Jun-30-2004
Reported in : AIR2004Delhi326; 112(2004)DLT549
..... . mr. sibal submitted that section 31 of the copyright act had not been comprehensively drafted and whatever has been mentioned in section 135b of the u.k. copyright, designs and patents act must be read into section 31 of in order to give it a proper meaning. he submitted that there are no precedents to support his submission because no judgment ..... of the act.39. mr. sibal has placed reliance on 'copinger and skone james on copyright' and drawn our attention to section 135b of the u.k. copyright, designs and patents act, 1988, which reads as under:-' 135b.--(1) a person intending to avail himself of the right conferred by section 135c must -- (a) give notice to the licensing body of .....Tag this Judgment!
Court : Chennai
Decided on : Aug-18-2004
Reported in : 2004(4)CTC334
..... high court held as follows: '14. learned counsel for the defendant mr.ajay sahni placed reliance on capital plastic industries v. kapitai plastic industries, 1989 patents and trademarks cases 98. in this case a division bench of this court held that the user of the trade mark rabber/ranber by the plaintiff and ..... the trade and merchandise marks act.'25. the above mentioned case was with regard to the granting of leave under clause 14 of the letters patent, where the bundle of facts revealed joinder of causes of action under the copyright act and the trade marks act for infringement and passing off ..... at the time of the instituting of the suit, that defect cannot be cured by subsequently granting leave to sue under clause 12 of the letters patent. that is a well settled proposition of law which cannot be disputed. 9. where leave under clause 12 is necessary, the granting of such ..... without obtaining leave, it is the admitted case of the applicant/plaintiff also that no leave was obtained for filing of this suit. clause 12 of letters patent act reads as follows: ' 12. original jurisdiction as to suits -- and we do further ordain that the said high court of judicature at madras, ..... features and attachments and no one can claim any exclusive right to any part or parts without a proper accredited registration of ownership of design and patents. 15. the respondents' mixer grinders are advertised and marketed only in the brand name of pigeon and on the strength of reputation established by them .....Tag this Judgment!
Court : Chennai
Decided on : Apr-20-2004
Reported in : (2004)3MLJ425
..... to transfer or succession, and to their capacity of being injured. property includes not only ownership, estates, and interests in corporeal things, but also rights such as trade marks, copyrights, patents, and rights in personam capable of transfer or transmission, such as debts.' 13. in ahmed g.h. ariff and others v. commissioner of wealth-tax, calcutta, : 76itr471(sc) , the ..... tenements, goods or chattels which does not depend on another's courtesy: it includes ownership, estates and interests in corporeal things, and also rights such as trade-marks, copy-rights, patents and even rights in personam capable of transfer of transmission, such as debts; and signifies a beneficial right to or a thing considered as having a money value, especially with .....Tag this Judgment!
Court : Kolkata
Decided on : May-18-2004
Reported in : 2004(3)CHN447,2005(30)PTC140(Cal)
..... directed the matter to be considered upon affidavits.2. in respect of its design, the appellant obtained a certificate of registration on 2th january, 2001, from the comptroller general of patents, designs and trade mark, and the certificate is dated 28th august, 2000, and numbered 183322. admittedly the certificate was granted under the provisions of the designs act, 1911 (hereinafter referred ..... out above, this was done under the old act when the new act was not in existence. the learned judge delivering the judgment also found that section 64 of the patents act, 1970 statutorily allows the issue of invalidity of registration to be raised by way of a counter-claim on the issue of infringement but there is no corresponding statutory ..... ' in the act and held that the same is to be considered by the parliament and the lacuna cannot be filled up by court by incorporating the provisions of the patent act, 1970 'by a process of judicial interpretation'.29. it is obvious that the lacuna has now been filled up by the legislature in view of the provision of section .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-29-2004
Reported in : (2004)84TTJ(Delhi)1038
..... 40. the assessee pleaded before the ao that purchase of raw material from the foreign collaborator was necessary because the plant and machinery used by the assessee was based on patents and designs supplied by the collaborator. it was also pointed out that the purchases were effected from the collaborator and its approved vendors.the ao was of the view that .....Tag this Judgment!