Collaborative - Judgment Search Results

American Home Products Corporation Vs. Mac Laboratories Pvt. Ltd. and ...

Court: Supreme Court of India

Reported in: AIR1986SC137; 1985(2)SCALE933; (1986)1SCC465; [1985]Supp3SCR264

..... purpose of ascertaining the intention of the appellant the court cannot look at the technical collaboration agreement and the registered user agreement inasmuch as neither these agreements nor copies before ..... dristan registered in the united states of america and in several other countries a technical collaboration between the appellant and the indian company commenced from november 1 1957 and an .....

Commissioner of Income-tax Vs. Bharat Earth Movers Ltd.

Court: Karnataka

Reported in: (1985)47CTR(Kar)244; [1985]155ITR321(KAR); [1985]155ITR321(Karn); [1985]23TAXMAN400(Kar)

..... rail coach division 3 on october 27 1962 the president of india entered into a collaboration agreement with le tourneau westinghouse company usa wabco for manufacture of heavy earth moving ..... not manufacturing any article or any type of earth moving equipment before entering into the collaboration agreement and it obtained drawings and designs by way of technical assistance for initial outlay .....

Josef Meisaner Gmbr and Co. Vs. Kanoria Chemicals and Industries Ltd. ...

Court: Kolkata

Reported in: AIR1986Cal45

..... parties for obtaining suitable technology for the project ultimately kanoria entered into a technical collaboration agreement with the applicant josef meissner gmbh co hereinafter referred to as meissner ..... technical know how and the basic engineering supplied by meissner under the technical collaboration agreement were deficient the engineers deputed by meissner lacked the capability of performing .....

Commissioner of Income-tax Vs. Binny and Company

Court: Chennai

Reported in: (1985)47CTR(Mad)329; [1986]159ITR303(Mad)

..... therefore depreciation and development rebate should be granted on the amount paid to the foreign collaborator for acquiring the technical know how workshop drawings etc the madhya pradesh high court in ..... 132 itr 1 had occasion to consider the eligibility for depreciation the payments made under collaboration agreement under which technical know how was supplied for the erection and commission of the .....

Commissioner of Income-tax Vs. Hegde and Golay Pvt. Ltd.

Court: Karnataka

Reported in: [1987]163ITR635(KAR); [1987]163ITR635(Karn)

..... the facts in the first instance 3 in pursuance of a technical collaboration agreement between the assessee and m s bernard golay s a a ..... paid to m s bernard golay as income of the non resident collaborator to tax under the income tax act 1961 the act for the ..... for the revenue contends that rs 26 lakhs had accrued to the foreign collaborator and was therefore subject to tax under the act and on the .....

inspecting Assistant Commissioner Vs. Chemaux Ltd.

Court: Mumbai

Reported in: [1986]16ITD89(Mum)

..... of dyes in bombay which would be suitable for wire drawing industries the technical collaboration was envisaged between the indian and the english companies a foreign technical came to ..... engg locomotive co p ltd s case supra the company was manufacturing only locomotives and collaboration agreement with daimler benz entitled the company in manufacture trucks and other automotive products .....

Commissioner of Income-tax Vs. Copes Vulcan Inc.

Court: Chennai

Reported in: (1986)57CTR(Mad)244; [1987]167ITR884(Mad)

..... section 9 1 vii depends upon the date of the technical collaboration agreement that was entered into it posed the question as to ..... vii the income received by way of technical fees under the collaboration agreement cannot be brought to charge according to learned counsel for ..... of the proviso thereunder in view of the fact that that collaboration agreement in this case has been entered into before april 1 .....

Education Foundation of India Vs. Fourth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1985)14ITD466(Mum.)

..... iran centre of management studies etc and whenever the consultancy courses were organised in collaboration with these bodies the programme was widely advertised so that contributions were asked for ..... only to help students get placements in institutions abroad and organise management courses in collaboration with foreign institutions but also undertake host of other activities for the benefit of .....

Commissioner of Income-tax Vs. Hegde and Golay Pvt. Ltd.

Court: Karnataka

..... the facts in the first instance 3 in pursuance of a technical collaboration agreement between the assessee and m s bernard golay s a a ..... lakhs paid to m s bernard golay as income of thenon resident collaborator to tax under the income tax act 1961 the act for the ..... the revenue contends that rs 26 lakhs had accrued to the foreign collaborator and was therefore subject to tax under the act and on the .....

Bajaj Tempo Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1985)14ITD1(Pune.)

..... longer period shri n k firodia used to keep some collaboration agreements with the foreign parties and some other documents in ..... in the filing cabinet the files of correspondence with foreign collaborators namely piaggio amp co and vidal amp sohn tempo works ..... by shri rajan to keep important files dealing with our collaborators italian and german industrial licence applications and government files i .....