Collaborative - Judgment Search Results

P.K. Kapur Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: 138(2007)DLT203(SC); JT2007(3)SC98; 2007(2)SCALE447; (2007)9SCC425; 2007(3)SLJ14(SC); 2007(1)LC0295(SC)

..... 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 .....

The Income Tax Officer Vs. Adani Port Limtied

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2007)111TTJ(Ahd.)593

..... rendition of documentation service was really the main service to be rendered by the foreign collaborator ii that the various documents such as drawings designs charts plans processing data and ..... other literature included in documentation service the supply whereof was undertaken by the foreign collaborator more or less formed the tools by using which the business of manufacturing the .....

income-tax Officer Vs. Adani Port Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2007)108ITD1(Ahd.)

..... rendition of documentation service was really the main service to be rendered by the foreign collaborator ii that the various documents such as drawings designs charts plans processing data and ..... other literature included in documentation service the supply whereof was undertaken by the foreign collaborator more or less formed the tools by using which the business of manufacturing the .....

Gujarat Guardian Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)565

..... became gujarat guardian ltd after change of name i e the assessee 5 original foreign collaboration agreement dt 5th june 1990 between gic mrl and gacl contemplated the assessee entering into ..... carrying out exports to fulfill the export obligation i imposed by government while approving the collaboration agreement and ii undertaken under the epcg scheme the assessee being a new entrant in .....

Mihir Engineers Ltd. Vs. the Jt. Commr. of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)109ITD349(Mum.)

..... at chhatral the assessee company in order to revamp its business activities entered into collaboration agreement with netherlands company and obtained technical know how for making cross flow and ..... cooling towers which as claimed by the assessee company are being manufactured in technical collaboration with gea polacel whereas the round bottle cooling towers arc being manufactured independent of .....

Hsi Automotive Ltd. Vs. Cc [Alongwith Appeal No.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2008)(125)ECC246

..... capital goods raw materials as consideration for such drawings and designs supplied by his foreign collaborator is linked to the import of such capital goods raw materials learned sdr has also ..... a technical assistance agreement the assessee importer was liable to pay royalty to their foreign collaborator for the technical assistance rendered by the latter by way of approval of bought out .....

Mr. Jasbir Singh Sarkaria Vs. Commissioner Concerned

Court: Authority for Advance Rulings

..... developer in the last clause it is stated that all other terms and conditions of collaboration agreement not inconsistent with the provisions of the supplementary agreement will continue to be binding ..... to the developer giving 30 days time to either fulfill his obligations or terminate the collaboration agreement in case of such termination the developer should forthwith cease all activities on the .....

ito Vs. BhasIn Motors India (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... 900 cars for servicing per month however this does not change the nature of business collaboration agreement and considering the various other terms like appointment of manager and supervisor by the ..... against him we accordingly hold that the payment is contractual payment pursuant to the business collaboration agreement and hence the assessee was obliged to deduct tax under section 194c only which .....

Ramsons Veit (Pvt.) Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2008)(125)ECC191

..... for use in the manufacture of vacuum ironing tables the contract product under a technical collaboration agreement between the importer and the german company under the same agreement technical information in ..... in those cases technical know how assistance fee paid by the assessees to their foreign collaborators in the facts and circumstances similar to those obtaining in present case were not to .....

Convenience Enterprises Pvt. Ltd. and ors. Vs. Ozo Media Estate Ltd.

Court: Delhi

Reported in: 2008(2)ARBLR551(Delhi)

..... if any dispute and or difference arises between the parties in respect of the present collaboration agreement the same shall be settled by mutual consent or failing which through arbitration by ..... obstruct construction activities by the petitioners themselves or through a third party under a fresh collaboration agreement to be carried on the aforesaid project land situated in revenue estate of village .....