Collaborative - Year 1989 - Judgments

Sep 28 1989 (HC)

Commissioner of Income-tax Vs. Glaxo Laboratories (India) Ltd.

Court: Mumbai

Decided on: Sep-28-1989

Reported in: (1990)81CTR(Bom)69; [1990]181ITR59(Bom)

..... been raised the government would not have permitted the assessee to continue its technical collaboration arrangement with its parent company which was essential for the assessee had the company ..... the businessman in the assessee was the expediency of ensuring the continuance of the technical collaboration arrangement the object and purpose of the said expenditure therefore seen from the businessman .....

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Jun 02 1989 (HC)

Oswal Agro Furane Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Punjab and Haryana

Decided on: Jun-02-1989

Reported in: 1989(24)LC533(P& H)

..... the state government the govt of india vide letter dated 7th march 1986 also approved collaboration agreement entered into between the corporation and oswal agro mills limited thereafter as the agreement ..... for the supply of the machinery the petitioners had requested for i cancellation of the collaboration agreement with the italian machinery suppliers ii taking on record the agreement with west .....

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Dec 26 1989 (TRI)

Roto Inks (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-26-1989

Reported in: (1990)(26)ECC220

..... these are technical documentation the learned consultant referred to the licence agreement with the us collaborators m s croda inks corporation to show that what has been imported is technical manuals ..... loose leaf kept in binders consisting of technical manuals and brochures published by the foreign collaborators of the appellants being supplied as part of transfer of technical know how relating to .....

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Sep 04 1989 (TRI)

inspecting Assistant Vs. Reinz Dichtungs Gmbh

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Sep-04-1989

Reported in: (1989)31ITD67(Delhi)

..... relied so heavily for its contrary view a copy of the collaboration agreement dated 16 2 1968 entered into between the non ..... taxed on accrual basis simply because according to the provisions of collaborative agreement income accrued in india or on cash basis for ..... in that case the assessee was a non resident company the collaboration agreement between the assessee and the indian company provided for .....

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Jun 07 1989 (TRI)

Collector of C. Ex. Vs. Subros Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jun-07-1989

Reported in: (1989)(24)LC219Tri(Delhi)

..... in our car and at present we are importing it from our collaborators m s suzuki motor co japan and same is fitted in our ..... city aichipref japan telex nidenso j 59916 cable nidenso kariya we are in collaboration with m s subros limited for manufacture of components of automotive air ..... 1st july 1987 from messrs nippon denso co ltd the collaborators of m s subros ltd this certificate reads as we are in .....

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Jul 13 1989 (TRI)

Sandeep Enterprises (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-13-1989

Reported in: (1989)31ITD101(Ahd.)

..... to m s liquid nitrojen processing corporation usa 2 the assessee had entered into a collaboration agreement with a foreign corporation for the manufacture of certain products and the licence to ..... the royalty payment to be of a revenue nature relying upon the following services the collaborators were to render i inspection of out existing machinery and instruction regarding general plant lay .....

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Apr 28 1989 (HC)

Khoday Brewing and Distilling Industries Ltd. Vs. State of Tamil Nadu ...

Court: Chennai

Decided on: Apr-28-1989

Reported in: AIR1990Mad124

..... purchase the required supply of imfs products from the manufacturers in tamil nadu and their collaborators no guidelines were issued for choosing the local manufacturers one of the five local manufacturers ..... stocks of seven companies from five imfs manufacturers in the state and from their technical collaborators in other states it was buying products at prices which were fixed after negotiation with .....

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Feb 10 1989 (TRI)

income-tax Officer Vs. Montedison of Italy

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-10-1989

Reported in: (1989)31ITD142(Mum.)

..... the income tax officer considered the payments received from the various collaborators of the assessee company in terms of the agreements entered ..... runs of the plant secondly it was clear that the indian collaborator had the option to request the assessee to make available ..... hundred seventy one million italian lire for the supply of technical collaboration as provided under 4 1 and 4 2 clause 8 .....

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Dec 18 1989 (HC)

Pace Education (P.) Ltd. Vs. Inspecting Assistant Commissioner.

Court: Delhi

Decided on: Dec-18-1989

Reported in: [1990]33ITD28(Delhi)

..... that the secretariat for industrial approvals comes into the picture only where there is a collaboration agreement with the foreign enterprise and not in a case of the present nature in ..... was that the secretariat of industrial approvals comes into the picture in the case of collaboration agreements with foreign enterprises the learned departmental representative has not placed any material before us .....

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Sep 04 1989 (HC)

Om Builders (P) Ltd. Vs. Edward Keventer (Successors) Pvt. and ors.

Court: Delhi

Decided on: Sep-04-1989

Reported in: 40(1990)DLT39

..... in the minutes as filed by the plaintiff it is stated that the prospects of collaboration for 50 of the land situate at chanakyapuri new delhi belonging to edward keventer s ..... if the minutes are accepted they only show about some discussion on the question of collaboration 50 of land and certain broad terms having been agreed upon for the said colloboration .....

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