Collaborative - Year 1982 - Judgments

Apr 30 1982 (TRI)

T.i. Diamond ChaIn Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Apr-30-1982

Reported in: (1984)7ITD473(Mad.)

..... sum payment in addition to royalty based on sale price of manufactured articles under a collaboration agreement under which the assessee obtained licence to manufacture and sell and where there was ..... revenue expenditure there was an existing business which was already being carried on and the collaboration agreements generally provided for a period during which the agreement was to be in force .....

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Aug 16 1982 (HC)

Commissioner of Income-tax Vs. Stanton and Stavely (Overseas) Ltd.

Court: Kolkata

Decided on: Aug-16-1982

Reported in: (1983)36CTR(Cal)224,[1984]146ITR405(Cal)

..... this agreement could properly be described as technical know how collaboration agreement and the amounts paid in respect of different items ..... view that the agreement could be actually termed as a collaboration agreement by virtue of which the non resident assessee company ..... the circular was issued on the subject of foreign technical collaboration payments for technical know how etc this circular was .....

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Mar 17 1982 (HC)

Hindusthan Electrographites Ltd. Vs. Inspecting Assistant Commissioner ...

Court: Madhya Pradesh

Decided on: Mar-17-1982

Reported in: [1984]145ITR84(MP)

..... india petitioner company had been using furnaces for preparation of electrodes etc but the foreign collaborators m s sers had developed a new design of furnaces for baking and graphitisation ..... way of an additional payment of royalty for getting improved designs within the original foreign collaboration agreement and therefore were liable to tax respondents denied that the payments in question fell .....

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Jan 21 1982 (HC)

R.P. Kapur and anr. Vs. Kaushalya Educational Trust

Court: Delhi

Decided on: Jan-21-1982

Reported in: 21(1982)DLT46; ILR1982Delhi801

..... trust was negotiating with the ram partap charitable public trust to collaborate with them in the construction of hospital wards it was felt ..... that clause 6 of the trust deed did not permit such collaboration and participation the trustees thereforee decided to make the object ..... go in a big way in achieving its purposes it will collaborate with the ram partap charitable public trust in setting up .....

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Dec 24 1982 (TRI)

Export Credit and Guarantee Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-24-1982

Reported in: (1983)5ITD612(Mum.)

..... extend to joint insurance facilities for the benefit of indian entrepreneurs entering into foreign collaboration overseas insurance investments and exchange fluctuations risks claims a principal activity of the ecgc ..... abroad the ecgc has to collect substantial information make elaborate study co operate or collaborate with foreign institutions etc in order to carry on its export insurance business .....

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Dec 08 1982 (HC)

Dahiben Umedbhai Patel and Others Vs. Norman James Hamilton and Others

Court: Mumbai

Decided on: Dec-08-1982

Reported in: (1983)85BOMLR275; [1985]57CompCas700(Bom)

..... regulation act contracts for pre emption or similar rights contained in the pre emption or collaboration agreements or in the articles of association of limited companies it is however difficult to ..... inapplicable to contracts for pre emption or similar rights only in respect of promotion or collaboration agreement or where such contracts are contained in the articles of association if the whole .....

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May 07 1982 (HC)

Mahindra and Mahindra Ltd. and Others Vs. Union of India and Others

Court: Delhi

Decided on: May-07-1982

Reported in: [1983]53CompCas409(Delhi); (1983)36CTR(Del)153; ILR1983Delhi856; [1983]141ITR174(Delhi)

..... sheet as at31 10 1977 submittedto the specifiedauthority on 4 7 1978 i international harvestorchicago collaborators of itci who hadadvanced loan to itci which wasoverdue for payment 40 lakhs ii miscellaneous .....

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Apr 02 1982 (HC)

Catalysts and Chemicals India (West Asia) Ltd. Vs. Commissioner of Inc ...

Court: Kerala

Decided on: Apr-02-1982

Reported in: (1982)31CTR(Ker)274; [1982]137ITR110(Ker)

..... to these questions are these the assessee company was floated as a result of a collaboration agreement between a laljee sons company referred to in this judgment as laljee a firm ..... judgment a company in the u s a it was for producing catalysts that the collaboration agreement was reached and this had been approved by the govt of india in principle .....

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Mar 28 1982 (HC)

Commissioner of Income-tax Vs. Bajaj Electricals Ltd.

Court: Mumbai

Decided on: Mar-28-1982

Reported in: (1983)36CTR(Bom)200; [1984]148ITR83(Bom); [1983]13TAXMAN50(Bom)

..... first payment under the agreement the nature of the expenses incurred in pursuance of such collaboration agreement has been considered by this court in cit v tata engineering locomotive co p ..... enduring nature it has been expressly held in that case that an agreement of foreign collaboration where foreign know how is availed of in lieu of payment is in substance a .....

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Dec 18 1982 (TRI)

Addl. First Income-tax Officer Vs. J.M. Shah

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-18-1982

Reported in: (1983)4ITD303(Mum.)

..... ltd was that of master and servant he pointed out that if the assessee in collaboration with some other person an outsider to voltas ltd sold certain goods produced by voltas ..... responsible for a particular sale the commissioner had further observed that if the assessee in collaboration with an outsider sold such goods produced by voltas ltd he had to share his .....

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