Knowing - Judgment Search Results

Albright and Wilson Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1984)8ITD57(Mum.)

..... departmental representative submitted that even though theoretically shri dastur might be right technically once a know how is patented it becomes tangible commodity and does not remain intangible like the ..... resident assessee company was maintaining a huge research and development department and that the know how including patented ones are the results of the research conducted in that department .....

Naacp Vs. Claiborne Hardware Co.

Court: US Supreme Court

..... a goal makes the present state of facts a conspiracy we know of no instance and our attention has been drawn to no ..... has the burden page 458 u s 920 of establishing a knowing affiliation with an organization possessing unlawful aims and goals and a ..... purposes the violent overthrow of the government unless the individual joins knowing of the organization s illegal purposes wieman v updegraff 344 u .....

T.i. Diamond ChaIn Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)7ITD473(Mad.)

..... s case supra payment made under collaboration agreement for obtaining technical know how and training of personnel was held to be a ..... assessee company to make certain payment for the supply of technical know how and assistance by the foreign collaborator in respect of the ..... principles and any one with a fair knowledge of company law knows that ordinarily a company cannot acquire or own its shares the .....

Wyrick Vs. Fields

Court: US Supreme Court

..... the district court agreeing with the missouri court of appeals that fields had voluntarily knowingly and intelligently waived his right to counsel denied respondent s petition on appeal however ..... in the meeting that constituted interrogation incriminating statements thereby elicited would be admissible if a knowing and intelligent waiver of the suspect s fifth amendment rights could be inferred in .....

B.D. Mehra Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)3ITD20(Delhi)

..... under section 276c the charge against the assessee was that he knowingly or wilfully caused delay in filing the return the said ..... the assessment year 1971 72 he filed the return belatedly knowingly and wilfully there is no reason why this plea of ..... for the assessment year 1971 72 was not filed wilfully or knowingly the learned metropolitan magistrate after recording evidence and examining witnesses .....

Wealth-tax Officer Vs. S.P. Jayakumar

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)3ITD221(Mad.)

..... s contention that when the assessee according to his claim came to know of his obligation as a result of the publicity of the vds ..... specialising in this field including the tax administrator to claim that he knows what exactly the law is on a particular given day or period ..... was not amenable to the wealth tax liability until he came to know of it on consulting his tax practitioner in view of the wide .....

Williams Vs. United States

Court: US Supreme Court

..... itself only to check kiting its ruling has wider implications it means that any check knowingly supported by insufficient funds deposited in a federally insured bank could give rise to criminal ..... lending institutions the government establishes a violation of this statute by proving that the defendant knowingly made any false statement or willfully overvalue d any property or security for the purpose .....

Mcelroy Vs. United States

Court: US Supreme Court

..... the transportation in interstate or foreign commerce of any forged securities knowing the same to have been forged the proof at trial ..... any falsely made forged altered or counterfeited securities or tax stamps knowing the same to have been falsely made forged altered or ..... the purpose of the act is to provide a penalty for knowingly transporting stolen property in interstate or foreign commerce h r .....

Commissioner of Income-tax Vs. Stanton and Stavely (Overseas) Ltd.

Court: Kolkata

Reported in: (1983)36CTR(Cal)224,[1984]146ITR405(Cal)

..... claimed that this agreement could properly be described as technical know how collaboration agreement and the amounts paid in respect of ..... different there the question was whether certain payments made for know how and advice were royalty and as such liable to ..... on the subject of foreign technical collaboration payments for technical know how etc this circular was issued in clarification of certain .....

Balraj Khanna (Represented by His Legal Representatives H.R. Khanna an ...

Court: Delhi

Reported in: 22(1982)DLT165

..... passed ex parte alleging that on 19th april 1975 he came to know about the respondents having obtained the order of eviction ex parte against ..... there is unrebutted evidence to prove that the appellant came to know about ex parte order of eviction in april 1975 the finding of ..... with the summons of the eviction application that he came to know of the ex parte eviction order only in april 1975 and the .....