Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Jul-19-2004
Reported in : (2004)90TTJ(Ahd.)1024
..... an instrument utilised by the trustees for their own personal benefits. the learned departmental representative relied upon the seized documents, bs-2, bs-28 and the two statements of the patents, shri alkesh patel and shri dipankar dutta, in support of his argument that donations have been collected by the assessee-trust from the parents which have not been accounted for .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Oct-05-2004
Reported in : (2005)1SOT243(Mum.)
..... assessing officer relied on "accountancy", authored by william pickles, third edition, in support of his proposition. the said commentary states that goodwill arises mainly for patent and trademark protection and the purchaser of goodwill acquires the trademarks, patents, copyrights etc. of the business as well as the benefits of contracts and all the benefits accruing from the location, reputation, connection, organization and .....Tag this Judgment!
Court : US Supreme Court
Decided on : Dec-08-2004
..... defense that a descriptive use be [un]likely to deceive the public. hearings on h. r. 102 et al . before the subcommittee on trade-marks of the house committee on patents, 77th cong., 1st sess., 167 168 (1941) (hereinafter hearings) (testimony of prof. milton handler). footnote 5 see also hearings 72 (testimony of wallace martin, chairman, american bar association committee on ..... appeals courts took it to be so, and the disputed facts do not matter to our resolution of the issue.[ footnote 1 ] in 1992, lasting applied to the united states patent and trademark office (pto) under 15 u. s. c. 1051 for registration of a trademark consisting of the words micro colors in white letters separated by a green bar within .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-06-2004
Reported in : AIR2005Kant41; ILR2004KAR4584; 2004(7)KarLJ416
..... charge to meet the cost of a regulation that primarily benefits society.''fees must be paid to secure the enjoyment of a particular government service such as the provisions for patents, copyrights or the registration of mortgages, and the services of a court or a public official.'22. it is further held by the apex court that if the essential character .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-07-2004
Reported in : AIR2004SC5152; 2004(5)CTC209; JT2004(8)SC464; (2005)1MLJ105(SC); RLW2005(1)SC19; 2004(8)SCALE601; (2004)11SCC672
..... 1 of the cpc.c) there is no inconsistency between section 104 read with order 43 rule 1 and the appeals under letters patent, as letters patent in any way does not exclude or override the application under section 104 read with order 43 rule 1 which shows that these ..... in the appeal against the ultimate decree in terms of section 105 thereof.nature and extent of power of the high court under letters patent :36. letters patent is a special statue but in the event of a conflict, as would appear from the discussions made hereinafter, the provisions of the ..... court exercising appellate jurisdiction, provided the judgment appealed against is not one which was preferred against an appellate order, meaning thereby that no letters patent appeal would lie against an order passed by a single judge in second appeal, or an order passed in revisional jurisdiction, the latter part ..... 1988]2scr1043 and dipak chandra ruhidas v. chandan kumar sarkar, : air2003sc3701 .52. even in the aforementioned cases also, it has been held that a letters patent appeal may be barred by implication.appeal under special statute:53. the question, however, may be different when an appeal is provided for under a special ..... election petition expressly provided under section 116a of the representation of the people act, it will be evident that a right of appeal under the letters patent had been held to have been taken away by necessary implication. (see n.p. ponnuswami v. returning officer. namakkal constituency and ors. 1952 .....Tag this Judgment!
Court : Delhi
Decided on : Apr-19-2004
Reported in : 111(2004)DLT270; [2004(101)FLR1038]; (2004)IIILLJ520Del; 2004(3)SLJ344(Delhi)
..... thereafter was to be paid month to month. the management had approached the hon'ble division bench against the orders under section 17b and upon issuing notice of the letters patent appeal no. 339/2001, the division bench recorded the undertaking of the learned counsel for the management that the entire awarded amount would be deposited within six weeks. the division ..... operation of the impugned order under section 17b, conditional on this deposit being made. the challenge to the order under section 17b ended or. 10.12.2001 when the letters patent appeal no. 339/2001 was disposed of with the direction that the aggregate of the last wages drawn should be released to the workman unconditionally, but so far as the ..... regret that counsel for the appellant has not honoured his undertaking to the court to deposit the entire awarded amount within six weeks, at the first hearing of the letters patents appeal no. 339/1991 as is evident from a reading of orders dated august 9, 2001. no deposit was made, but even then the only effect of this failure would .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-07-2004
Reported in : (2004)(94)ECC465
..... up the appeal for hearing and disposal.2. we have perused the records and heard both sides. the appellant is a manufacturer of medicines. it entered into an agreement for patents, trademarks, brand names, etc. under registered user agreements, and/or licensed user agreement, the appellant allowed other manufacturers to produce medicines under trademarks owned by it. under the impugned order .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-06-2004
Reported in : (2005)(179)ELT481Tri(Mum.)bai
..... , japan. agreements are dated 6-8-94, 9-3-98, 2-2-02 and 7-11-02. in terms of the agreements, khi provided technical know-how, technical assistance and patents for the above mentioned variety of motor cycle. show cause notice dated 29-7-2002 was issued to bal and khi proposing recovery of service tax under the provisions of .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT
Decided on : Mar-30-2004
Reported in : (2005)272ITR47(Bang.)
..... considering the transaction to be sham, applied the provisions of section 35a. the cit(a) ought to have given a finding that the provisions of section 36a apply only to patents and copyrights and not to trademarks, and that further, for the provisions of section 35a to apply, the amount spent must be capital in nature, i.e., an outright acquisition .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT
Decided on : Mar-30-2004
Reported in : (2004)91ITD203(Bang.)
..... .without considering the transaction to be sham, applied the provisions of section 35a. the commissioner ought to have given a finding that the provisions of section 35a apply only to patents and copy rights and not to trademarks, and that further, for the provisions of section 35a to apply the amount spent must be capital in nature, i.e. an outright .....Tag this Judgment!