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Judgment Search Results Home > Cases Phrase: trade marks Court: income tax appellate tribunal itat madras Year: 1992 Page 1 of about 9 results (0.039 seconds)

May 18 1992 (TRI)

Nodit Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : May-18-1992

Reported in : (1992)42ITD187(Mad.)

..... india or the imparting of the information outside india in respect of any data, documentation, drawings or specification relating to any patent, invention, model, design, secret formula or process or trade mark or similar property. clause 1 of the agreement in our opinion, enumerates two kinds of services. one is a comprehensive research and development including but not confined to engineering service ..... india of or the imparting of information outside india in respect of any data, documentation, drawing or specifications relating to any patent, invention, model, design, secret formula or process or trade mark or similar property. in the case before us, as has been held by the tribunal in its order dated 17-10-1986, the royalty consists of a lump sum consideration .....

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Jun 15 1992 (TRI)

inspecting Assistant Vs. Ramanathapuram Dist. Co-op.

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Jun-15-1992

Reported in : (1992)42ITD415(Mad.)

..... have died down, depend on the fancy of the reader and in all this we must realise that books are not a staple of everyday life, like, say, food...; what trade or general publishers usually do is produce a list of books every year - the list, in publishing jargon - that they then go out and try and sell to the best ..... publication. sir stanley unwin himself had in the said book observed: "publishing has rewards greater than money." this accent on the high values of book publishing continues even today.werner mark talks of publishing "as a medium of literature, scholarship, education or entertainment." (ibid). john. p. dessauer regards book publishing as a cultural activity and as a business.another distinguished american ..... to aid.19. when a man of ordinary commonsense thinks of a book, he thinks of printed word: not any printed word, but the printed word referring to which warner mark in his publisher's foreward to john p. dessauer's 'book publishing - a basic introduction' (continuum, n.y.) observed: "... there is something about the printed word with its anchorage in .....

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Mar 17 1992 (TRI)

Dr. R.K. Kartha Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Mar-17-1992

Reported in : (1992)43ITD550(Mad.)

1. these two appeals by the assessee are directed against the common order dated 27-12-1990 of the cit (appeals) i, cochin, in appeal nos.ita 6/inv/cit/90-91 and ita 7/ inv/cit/90-91, respectively relating to the assessment years 1982-83 and 1983-84.2. the issues that arise for consideration in this case are better appreciated against the backdrop of the relevant factual data. there was a joint family called "cheranalloor swaroopam", a nair taravad. the assessee, it is common ground, was a member of the joint family. it is also common ground that the joint family owned various properties, including three temples (paramara bhagwati temple, sasta temple and sri chakram temple) and the properties belonging to the said temples. the management of the estate of the family (including the three temples and the properties belonging to them) was taken over by the government of cochin by proclamation v/1117(me) dated 28-11-1941 issued by the maharaja of cochin. the properties comprised in the estate of the joint family were initially managed by the diwan peshkar of the erstwhile cochin state. on the formation of the state of kerala, the properties, excepting the temples and the properties belonging to them, were managed by the district collector, ernakulam. as for the temples and the properties belonging to them, by a notification issued by the government of kerala on 17-11-1961, the secretary, haindava seva sangam (a registered charitable society) was appointed to manage the affairs .....

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Dec 31 1992 (TRI)

T.A. Devagnanam (Jr.) Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Dec-31-1992

Reported in : (1993)45ITD124(Mad.)

..... -banking companies, not incorporated under any indian law or in which the non-resident interest is more than 40 per cent, irom carrying on any activity in india of a trading, commercial or industrial nature, except with the general or special permission of the reserve bank of india ('rbi' for short)- the section also provides that, if such a person or .....

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Sep 14 1992 (TRI)

R.K. Swamy Advertising Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Sep-14-1992

Reported in : (1993)44ITD99(Mad.)

..... assessee's premises and assisted by assessee's employee; 19. we find that though the cit (appeals) agreed with this view of the assessing officer, he was wide off the mark. if the question is whether the sub-licence dated 8-6-1984 was executed on that date, one would have expected the executants and the witnesses to have been examined .....

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Mar 02 1992 (TRI)

income-tax Officer Vs. Mrs. Marry Joseph

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Mar-02-1992

Reported in : (1992)41ITD307(Mad.)

..... . i have two businesses, 1. colombo saree works, 180, big bazaar street, coimbatore, and 2. colombo saree works, broadway, ernakulam, kerala state. all the machines, furniture, electrical installations, stock in trade and other movable properties with assets and liabilities therein of the first business i bequeath to my daughter and second to my wife. regarding my house property at quilon in .....

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Mar 26 1992 (TRI)

Elgi Equipments Ltd. Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Mar-26-1992

Reported in : (1992)41ITD518(Mad.)

1. these three appeals by the assessee give rise to a common issue.they were, therefore, heard together and are disposed of by a common order.2. the income-tax assessment made for these assessment years provides a convenient entry point to the case before us. it is common ground that the assessee was following straight line method of charging depreciation. consequently, the amount of depreciation actually booked was less than the depreciation allowed in the income-tax assessments.the data abstracted below will make the position clear:---------------------------------------------------------------------------------------accounting i.t. assessment deprn. deprn. as per shortfall progressiveyear ending year provided i.t. records in the totalon in the finally deter- deprn. books -mined (without booked rs. rs. rs. rs.---------------------------------------------------------------------------------------31-3-1980 1980-1981 5,51,718 6,99,539 1,47,821 1,47,82131-3-1981 1981-1982 5,43,089 10,02,276 4,59,187 6,07,00831-3-1982 1982-1983 7,46,130 19,46,740 12,00,610 18,07,61831-3-1983 1983-1984 14,02,243 37,52,385 23,50,142 41,57,760--------------------------------------------------------------------------------------- 3. the surtax assessment for the assessment years 1982-83 and 1983-84 were completed on 9-5-1985. while computing the capital base under the second schedule to the companies profits (surtax) act, 1964, the assessing officer did not make any adjustment in respect of the .....

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Dec 08 1992 (TRI)

Sulzer Bros. Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Dec-08-1992

Reported in : (1993)44ITD16(Mad.)

..... under: (it) the deputation of technicians either way shall be governed by specific approval to be granted by the government on application in terms of numbers, period of assistance and trading, rate of allowances to be paid, travelling charges and other items of expenses, etc.thus the deputation of technicians required separate specific approval to be granted by the government. on .....

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Jan 10 1992 (TRI)

income-tax Officer Vs. V.R.V. and Co.

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Jan-10-1992

Reported in : (1992)41ITD8(Mad.)

1. this appeal raises the question whether salary paid to a person in his individual capacity by a firm in which he represented his joint family could be disallowed under section 40(b) in computing the income of the firm.2. the admitted facts are that the assessee is a firm consisting of four partners, namely, v. krishnamurthy, r. v. subramanian, r. v.ramanathan and v. brahanayaki. the three men represented their respective hindu undivided families in the firm. they were paid salary of rs. 1,000 each in their individual capacity. that amount was assessed in their hands in the status of "individual". in computing the income of the previous year ended march 31, 1982, corresponding to the assessment year 1982-83, the income-tax officer was of the opinion that the provisions of section 40(b) of the income-tax act, 1961, applied to the salaries paid to these three partners and he, accordingly, added back the sum of rs. 36,000. on appeal, the commissioner of income-tax (appeals) noted that the salary being assessed in the hands of the partners in their individual capacity and they being partners as karta of their respective joint families, the provisions of section 40(b) could not be applied as the payment of salary could not be regarded as salary paid to the partners.3. the revenue is in appeal contending that though the partners represented their hindu undivided families, the salary paid to them must be regarded as payment to the partner within the scope of section 67 and it was .....

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