Collaborative - Judgment Search Results

Commissioner of Income-tax Vs. W.S. Insulators of India Ltd.

Court: Chennai

Reported in: [2000]243ITR348(Mad)

..... agreement providing payment for such technical know how alongwith royalty on products manufactured foreign collaborator also agreed for certain services in future relating to equipments and products as well ..... assessee claimed the payment made to foreign collaborator as revenue expenditure assessing officer disallowed 80 per cent of the claim treating it .....

Dy. Commercial Tax Officer and anr. Vs. M. Velmurugan

Court: Supreme Court of India

Reported in: JT1999(10)SC305; (1999)1SCC296

..... jj price of imported goods adjustment addition technical assistance and trade mark agreement licensor foreign collaborator permitted manufacture of brake liners and brake pads licensed products by licensee licensor agreed to .....

R.K. Apartments Pvt. Ltd. and Another Vs. Smt. Aruna Bahree and Others

Court: Delhi

Reported in: 1998VIAD(Delhi)513; 1(1998)CLT338; 77(1999)DLT193; 1999(48)DRJ603

..... to costs civil procedure code 1908 order 39 rule 1 amp 2 restraint on transfer of property collaboration agreement possession of land handed over for the purposes of construction over the land builder .....

Commissioner of Income-tax Vs. Greaves Cotton Limited

Court: Chennai

Reported in: [2000]244ITR149(Mad)

..... entire responsibility is taken by chitram 4 in the agreement between the assessee and its collaborator their respective positions were described as general contractor and sub supplier the relevant part of ..... take up the manufacture and commission of cranes of this capacity the contribution of the collaborator was towards the manufacture and supply of one 150 tonnes capacity crane for which order .....

Commissioner of Income-tax Vs. Standard Polygraph Machines Pvt. Ltd.

Court: Chennai

Reported in: [2000]243ITR788(Mad)

..... respect of the consideration paid by the assessee to the foreign collaborator should also form part of the actual costof the plant ..... development rebate was allowable on the amount paid to the foreign collaborator the revenue has not produced before us the terms of ..... terms of the agreement entered into between the assessee and the collaborator and it therefore forms part of the consideration for the .....

Esprit Switchgear Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(77)LC703Tri(Mum.)bai

..... india p ltd v collector an indication that the goods are manufactured in technical collaboration with foreign collaborator will not amount to affixing of the brand name the earned counsel also assailed ..... goods it was only subsequently that they discontinued using the indicated that manufactured in technical collaboration with f amp g which is nothing but indirect way of indicating the brand name .....

Commissioner of Income-tax Vs. Kirloskar Tractors Ltd.

Court: Mumbai

Reported in: [1998]231ITR849(Bom)

..... referred to as deutz a company engaged in the manufacture of tractors for a technical collaboration agreement under the approval of the government of india pursuant thereto an agreement for technical ..... of the expenditure was to run the business more profitably the various services under the collaboration agreement were for improvement in the operation of the existing business and its efficiency and .....

In Re: Morgardshammar India Ltd.

Court: Company Law Board CLB

Reported in: (2000)100CompCas131

..... company has already recognised the second respondent thus clearly showing even the second respondent as collaborator and the intention of the second respondent to increase its shareholding in the first ..... information to the rbi for obtaining approval and the consequential effect of the failure of collaboration etc are complicated questions which cannot be dealt with in summary proceedings before the .....

Modern Threads (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2000)243ITR60(JP.)

..... no permanent establishment in india taking advantage of this differentiation the parties to the collaboration agreement have clearly bifurcated the consideration by stating that the lump sum consideration for ..... of cit vs koyo seiko co ltd supra the japanese company entered into a collaboration agreement with andhra pradesh industrial development corporation ltd for assisting the andhra pradesh .....

Metallurgical and Engineering Consultant (India) Ltd. Vs. Commissioner ...

Court: Patna

..... design and manufacturing of rolling mills and auxiliary equipment the collaboration agreement being the subject matter of this reference was executed ..... would be necessary to have a detailed look at the collaboration agreement from the opening paragraphs of the agreement it ..... examined in detail the terms and conditions of a similar collaboration agreement the relevant provisions of the income tax act .....