Collaborative - Year 1990 - Judgments

Jun 04 1990 (TRI)

Escorts Jcb Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jun-04-1990

Reported in: (1990)34ITD336(Delhi)

..... of the product in accordance with the method of calculation specified in the agreement the collaboration agreement was subject to approval of the government of india following objections was raised by ..... court judgments may be reversed shri dinodia took us through the various clauses of the collaboration agreement between the assessee company and the foreign company and referred to the similar clauses .....

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Feb 12 1990 (TRI)

Radiation Technologies (India) Vs. Collr. of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-12-1990

Reported in: (1991)(51)ELT481TriDel

..... to them technical knowhow and information for the manufacture of such switches under the collaboration agreement with kupfer the appellants were committed to kupfer for importing raw material from ..... to chance asking chance to deal with the appellants with preference because of their collaboration with kupfer kupfer and other manufacturers in the united kingdom protected the appellants interests .....

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Mar 12 1990 (TRI)

Dynamatic Hydraulics Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-12-1990

Reported in: (1990)(30)LC412Tri(Delhi)

..... is not a related person of the appellants nashua corporation manufacture selerium drums and were collaborators but not associates in this context the learned consultant strongly relied on a judgment of ..... customs bombay v maruti udyog ltd 1987 28 elt 390 t he submitted that the collaboration agreement which was placed before the collector contained only 4 royalty on indigenous components and .....

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Sep 17 1990 (TRI)

Dynavision Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Sep-17-1990

Reported in: (1991)36ITD1a(Mad.)

..... on by the learned departmental representative turned on the interpretation of agreement with the foreign collaborating company and the licence granted by the government of india a careful reading of the ..... the government of india in the case of the present appellant there is no such collaboration agreement and there is no such integrated scheme under the industrial licence granted by the .....

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May 07 1990 (TRI)

Marchon Textile Ind. P. Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: May-07-1990

Reported in: (1992)41ITD15(Delhi)

..... machines in india with applying the technology obtained from the foreign manufacturers under a technical collaboration agreement on the basis of the above and demonstrating the prototype machine we made a ..... imports machines from italy in november 1980 and around that time there is also a collaboration for manufacturing assembling such machines in india ii in or around october november 1981 the .....

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Dec 05 1990 (HC)

Kanchenjunga Properties Pvt. Ltd. and anr. Vs. State of Sikkim and ors ...

Court: Sikkim

Decided on: Dec-05-1990

Reported in: [1991]191ITR575(Sikkim)

..... no 1 the approval of the government for setting up a cigarette manufacturing unit in collaboration with itc ltd subject to the conditions specified in the said letter furthermore there is ..... cigarette manufacturing unit namely the sikkim tobacco private ltd that set up a unit in collaboration with golden tobacco company ltd for revoking the permission granted by the government vide letter .....

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Sep 20 1990 (TRI)

G.U.J. Jaeger Gmbh Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-20-1990

Reported in: (1991)37ITD64(Mum.)

..... resident company on 29 1 1972 it had entered into a collaboration agreement with precision bearings india ltd hereinafter referred to as fbi ..... therein used 2 cost of any component made by pbi in collaboration with a foreign company other than jaeger on royalty basis and ..... any component made by any indian company other than pbi in collaboration with jaeger and used therein for avoidance of doubt it is .....

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Jul 31 1990 (TRI)

Petrofils Cooperative Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-31-1990

Reported in: (1991)(52)ELT153TriDel

..... foy grade nylon filament yarn by using high speed spinning technology in pursuance of their collaboration contract the appellant had imported a consignment described in the related invoice and bill of ..... also the goods imported are basic engineering and drawing and technical knowhow in terms of collaboration agreement which would in the light of the aforesaid tribunal s decision be covered by .....

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Feb 23 1990 (HC)

Commissioner of Income-tax Vs. Hindusthan Motors Ltd.

Court: Kolkata

Decided on: Feb-23-1990

Reported in: [1991]192ITR619(Cal)

..... 12 the income tax officer pointed out that the other collaboration agreement was entered into between the assessee and messrs marion ..... technical know how assistance the assessee did not produce the collaboration agreement or any other agreement in support of the claim ..... ltd 1968 69itr692 sc considered the case of a technical collaboration agreement between an indian company and a swiss company for .....

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Jul 16 1990 (HC)

Nav Bharat Corporation Vs. Nagarjuna Fertilizers and Chemicals Ltd. an ...

Court: Andhra Pradesh

Decided on: Jul-16-1990

Reported in: [1991]72CompCas518(AP)

..... dated november 9 1989 to clarify and confirm the following points 1 whether any collaboration agreement is entered into with panalpina west germany for carrying out freight consolidation and ..... freight forwarding jobs if so please send the photo copy of the collaboration agreement 2 whether any integrated jobs consisting of freight consolidation freight forwarding customs clearance .....

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