Intellectually - Judgment Search Results

Additional Director of Income Tax Vs. Ess Vee Intellectual Property

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)7SOT38(Mum.)

..... in our view when the assessee avails the services for registration and enforcement of intellectual property rights aboard these services cannot but be treated as technical and consultancy services ..... is engaged in the business of consultancy in respect of registration and enforcement of intellectual property rights the services rendered by the assessee also include registration and enforcement of .....

Pfizer Products Inc. Vs. Mr. Altamash Khan and anr.

Court: Delhi

Reported in: 127(2006)DLT738; 2006(32)PTC208(Del)

..... a sunrise period to enable registered trademark owners registered companies and owners of intellectual property having a legitimate interest in protecting their brands to secure registration of ..... as the sunrise period during which registered trademark owners registered companies and owners of intellectual property having a legitimate interest in protecting their brands were given first preference .....

Smartchem Technologies Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97TTJ(Ahd.)818

..... therefore there is no scope for separate payment to be made for any intellectual property no specific intellectual business commercial right was acquired by the assessee company against the payment of ..... nocs etc tangible and intangible rights and benefits entitled to the seller thereunder registrations intellectual property rights etc iii further submitted that the learned ao has erred in not .....

Shervani Industrial Syndicate Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2006)99TTJ(All.)123

..... interests of the seller in and to the following assets herein individually and collectively the intellectual property assets a all trademarks trade names house marks devices and brand names owned by ..... the following findings in this respect 6 regarding taxability of sale consideration against sale of intellectual property asset the assessee company vide its letter dt 27th march 2002 submitted that the .....

Samsung Electronics Company Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2005)94ITD91(Bang.)

..... of intangibles are also afforded to software programs thus the software developers as regards their intellectual properties in the software are protected by law such as copyright laws it is pertinent ..... supreme court was considering the issue as to whether a computer software which does involve intellectual property embedded therein can be considered as goods within the meaning of the definition of .....

Yamaha Motors (India) Pvt. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(186)ELT161TriDel

..... assembly of certain motorcycles parts and components thereof and certain trademarks and other intellectual property rights such as patents design patents and utility models relating to motorcycles ..... process required for the manufacture of locally manufactured parts for motorcycles 1 10 intellectual property rights shall mean any patents utility models designs and applications therefore relating .....

In Re: Abc Ltd.; in Re: Xyz Ltd.

Court: Authority for Advance Rulings

..... by others for commercial gain would unfairly and irreparably harm the group s proprietary and intellectual property rights in the information and software the customer shall reproduce the group s ..... use by others for commercial gain would unfairly and irreparably harm group s proprietary and intellectual property rights in the information and software the customer shall reproduce group s copyright .....

Amar Nath Sehgal Vs. Union of India (Uoi) and anr.

Court: Delhi

Reported in: 117(2005)DLT717; 2005(30)PTC253(Del)

..... j 1 copyright is one of the three main branches of the traditional law of intellectual property along with patent law and trade mark law overshadowed historically by the economic worth ..... and recognition in the history of law 2 the cinderella copyright of the family of intellectual property long pushed into the chimney seeks in the present proceedings to endow herself with .....

Deputy Commissioner of Income Tax Vs. Chadbourne and Parke Llp

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)93TTJ(Mum.)734

..... of the vocation carried on by an individual or group of individuals requiring predominantly intellectual skills dependent on individual characteristics of the person pursuing the vocation requiring specialised and ..... operator any services in the nature of legal consultancy services inherently involve either purely intellectual skills of the person rendering these services or if any manual skill as in .....

Prof. Yashpal and anr. Vs. State of Chhattisgarh and ors.

Court: Supreme Court of India

Reported in: AIR2005SC2026; 2005(2)ESC129; JT2005(2)SC165; (2005)5SCC420

..... unchanged enabling students to learn from their cultural heritage helping them to realize their intellectual and creative abilities and encouraging them to become humane and responsible people the university ..... provisions for research advancement and dissemination of knowledge 2 to create higher levels of intellectual abilities 3 to establish state of the art facilities for education and training 4 .....