Information Processing - Judgment Search Results

N.V. Philips Vs. Commissioner of Income-tax (No. 1)

Court: Kolkata

Reported in: (1987)65CTR(Cal)103,[1988]172ITR521(Cal)

..... the assessee maintained technical research establishments in the united kingdom from which latest information processes and invention relating to goods manufactured by the assessee were communicated to ..... and development expenditure incurred by the assessee for acquisition discovery and development of information processes and invention the government of india permitted the indian subsidiary to pay .....

Rolls Royce India Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1988)25ITD136(Delhi)

..... for its entire organization throughout the world the assessee company communicated the latest information process and inventions relating to goods manufactured by them to its subsidiaries and associated ..... sells engine products to airlines and other markets throxighout the world using commercial information and marketing support derived from various sources and whereas rolls royce has accepted .....

Electronics Trade and Tech. Dev. Vs. Collr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(42)ELT454TriDel

..... has these sentences on printers electromechanical printing devices are the primary means for making information process by computers available to people however display units are overtaking printers in this field ..... a field in which the machine has application and teleinformatics is the transmission of information over distances and indicates that dzm 180 can receive input signals from a remote .....

Moti Singh Alias Moti Lal and ors. Vs. State of Rajasthan and anr.

Court: Rajasthan

Reported in: 1988(1)WLN179

..... section 149 and criminal procedure code section 482 statements of witnesses inconsistent with fir no explanation for silence for 11 years after filing fir process issued after 16 years of incident held it would be ..... grave abuse of process if proceedings are continued after 17 1 2 years .....

Collector of Central Excise Vs. Allied Computers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(13)LC379Tri(Delhi)

..... attached to the computer for giving directions and instructions and units for displaying the processed information display of information is either done by means of a monitor screen or by means of a ..... the computer is the machine that does the work of receiving computing storing processing reading logic application of information etc etc the peripherals are only aids to the people who use the .....

Collector of Central Excise and Vs. Allied Computers and ors.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(13)ECC87

..... attached to the computer for giving directions and instructions and units for displaying the processed informtion display of information is either done by means of a monitor screen or by means of ..... the computer is the machine that does the work of receiving computing storing processing reading logic application of information etc etc the peripherals are only aids to the people who use the .....

Ricketts Vs. Adamson

Court: US Supreme Court

..... errs however in concluding that its assessment can proceed without an independent examination informed by due process principles of adamson s actions under that agreement ibid deferring to the arizona ..... convictions remanding for retrial and the prosecutor sought respondent s further cooperation but was informed that respondent believed his obligation to testify under the agreement terminated when he .....

Udai Singh Vs. State of Rajasthan

Court: Rajasthan

Reported in: 1987(2)WLN245

..... police report the magistrate is not inclined to take cognizance of the offence and issue process the informant must be given an opportunity of being heard so that he can make his ..... by him in the first information report lodged at the police station and the statements of persons recorded by the police under section 161 cr p c process should also be issued .....

N.V. Philips' Gloeilempenfabrieken Vs. Commissioner of Income-tax (No. ...

Court: Kolkata

Reported in: [1988]172ITR541(Cal)

..... payment of fees for technical service under the agreement the items of technical know how processes and information secret and exclusive to the assessee consisted of a minor part of what was ..... indian company and which part should be allocated towards supply of technical know how secret processes and information which would be in the nature of royalty it was for the assessee to .....

Siemens Aktiengesellschaft Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1987)22ITD87(Mum.)

..... deduction since the royalty is received for supply of know how designs drawings information regarding secret processes etc expenditure to be allowed as a deduction would have to relate to ..... of any patent invention model design secret formula or process or trade mark or similar property iv the imparting of any information concerning technical industrial commercial or scientific knowledge experience .....