Collaborative - Year 1980 - Judgments

Mar 16 1980 (HC)

Commissioner of Income-tax, Gujarat-iii Vs. Mcgaw Ravindra Laboratorie ...

Court: Gujarat

Decided on: Mar-16-1980

Reported in: [1981]132ITR401(Guj)

..... 92 000 by way of technical knowhow fees to m s mcgaw laboratories under the collaboration agreement the technical know how consisted of secret formula processes designs drawings specifications etc the ..... tour undertaken by rohit chinubhai was for two purposes 1 to negotiate changes in the collaboration arrangement with m s mcgaw laboratories to enable the assessee company to market its products .....

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Mar 19 1980 (HC)

Commissioner of Income-tax, Tamil Nadu-v Vs. Lakshmi Card Clothing Man ...

Court: Chennai

Decided on: Mar-19-1980

Reported in: [1984]149ITR712(Mad)

..... expenditure or revenue expenditure is to be decided with reference to the construction of the collaboration agreement and other surrounding facts and circumstances of the case and not with reference to ..... up of the plant the foreign company has to render certain services specified in the collaboration agreement to enable the assessee company to follow the latest technical developments of the foreign .....

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Sep 22 1980 (HC)

Commissioner of Income-tax Vs. Mrs. A. Ghosh

Court: Kolkata

Decided on: Sep-22-1980

Reported in: [1983]139ITR119(Cal)

..... in adequatefresh funds a party viz the sarabhais who could provide the requisite financial collaboration was found the sarabhais however insisted on acquiring a controlling interest without acquiring ..... etc a company viz sarabhais was found which could provide the requisite financial collaboration sarabhais however insisted on acquiring the controlling interest it was therefore found impossible .....

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Aug 25 1980 (HC)

Commissioner of Income-tax, Gujarat-ii Vs. Elecon Engineering Co. Ltd.

Court: Gujarat

Decided on: Aug-25-1980

Reported in: (1981)21CTR(Guj)20

..... maschinenfabrik and eisengieseerai dessan as represented by limex ltd entered into an agreement for technical collaboration though by the consent of both the parties to the said agreement it was not ..... a new product by the company the assessee company wanted to enter into a new collaboration agreement with a foreign manufacturer for the purpose of manufacturing a new product altogether and .....

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May 09 1980 (SC)

Bachan Singh Vs. State of Punjab

Court: Supreme Court of India

Decided on: May-09-1980

Reported in: (1982)3SCC24; [1983]1SCR145a

..... world war ii the belgians too executed no less than 242 collaborators and traitors after the liberation although in their country the death ..... findings 285 like passell taylor and bowers pierce klein and his collaborators replicated ehrlich s results using ehrlich s own data which by ..... came from a study of brian forst one of klein s collaborators on the earlier study since it had been firmly established .....

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Feb 27 1980 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Oblum Electrical Indust ...

Court: Andhra Pradesh

Decided on: Feb-27-1980

Reported in: (1980)17CTR(AP)266; [1981]127ITR409(AP)

..... the manufacture of a particular type of tool and cutter grinding machine for which the collaborator was to supply the necessary designs drawings technical know how and assistance in consideration of ..... chucks by virtue of the aforesaid agreements the assessee paid royalty to the two foreign collaborators the question before the full bench was whether these amounts were allowable deductions as revenue .....

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Dec 05 1980 (HC)

In Re: Telesound India Ltd.

Court: Delhi

Decided on: Dec-05-1980

Reported in: [1983]53CompCas926(Delhi)

..... was rs 99 45 455 at all material times it was initially an indo german collaboration and following the reverses suffered by it and on heavy losses the german ..... collaborator withdrew and it became a wholly owned indian company in 1973 but was unable to .....

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Dec 04 1980 (HC)

Kirloskar Pneumatic Co. Ltd. Vs. Commissioner of Income-tax, Poona

Court: Mumbai

Decided on: Dec-04-1980

Reported in: [1982]136ITR746(Bom); [1981]7TAXMAN85(Bom)

..... benz it was held in that case that the agreement was one of the foreign collaboration where foreign know how was availed of in lieu of payment and was in substance ..... utilising their knowledge what is done is that technical know how is acquired under a collaboration agreement technical know how made available by a party to such an agreement does not .....

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Mar 20 1980 (HC)

Commissioner of Income-tax, Tamil Nadu-v Vs. Festo Elgi Pvt. Ltd.

Court: Chennai

Decided on: Mar-20-1980

Reported in: [1981]129ITR499(Mad)

..... of west germany under the terms of which it paid certain amounts to the foreign collaborator towards the technical know how workshop drawings etc the ito disallowed the claim for depreciation ..... acquired drawings and patterns for the manufacture of gear units and conveyor idlers from foreign collaborators and it was held that the drawings and patterns were the basic tools of the .....

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Jan 09 1980 (HC)

Commissioner of Income-tax, Tamil Nadu Vs. Tube Investments of India L ...

Court: Chennai

Decided on: Jan-09-1980

Reported in: (1980)16CTR(Mad)344; [1981]129ITR75(Mad)

..... employees that they were persons whose services were merely lent to the assessee under the collaboration agreement which was approved by the govt of india and that in such a case ..... s employees and the amount was paid in accordance with an obligation undertaken under the collaboration agreement then the question would have to be considered in a different context even though .....

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