Knowing - Judgment Search Results

Jayaprakash Mady Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

..... by appellant b the ld appellate officer has erred in concluding the assignment of technical know how the process of manufacture of pharmaceutical products in sustained form is like consultation ..... crores as royalty the company therefore approached the inventors including the assessee to purchase the know how of manufacturing pharmaceuticals products in sustained release form for a lump sum amount .....

Jayaprakash Mady Vs. Ito

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)89TTJ(Bang.)943

..... authorised representative further submitted that the manufacturer later on could realise that with the technical know how given by the inventors the company had developed many more products and if ..... crores as royalty the company therefore approached the inventors including the assessee to purchase the know how of manufacturing pharmaceuticals products in sustained release form for a lump sum amount .....

Gujarat Alkalies and Chemicals Ltd. Vs. Deputy Commissioner of Income ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)82ITD135(Ahd.)

..... amply demonstrates that section 35ab applies only to capital expenditure whereby the assessee purchases technical know how in an outright manner the learned counsel placed reliance on the decision of the ..... vide order dt 15th sept 1999 that lump sum consideration paid for use of technical know how without acquiring ownership rights constitutes revenue expenditure under section 37 the learned counsel .....

Hill Vs. Colorado

Court: US Supreme Court

..... shout implore dissuade persuade educate inform and distribute literature regarding abortion they just cannot knowingly approach within eight feet of an individual who is within 100 feet of a ..... fundraisers environmentalists and missionaries than french vagrancy law was targeted at the rich we know what the colorado legislators by their careful selection of content protest education and counseling .....

Uptron Colour Picture Tube Ltd. Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(73)ECC579

..... to supply proprietary equipment of m s toshiba corporation the agreement for supply of know how covered all technical knowledge information and technical data relating to the manufacture ..... the proprietary equipment and parts imported from m s mitsubishi corporation inasmuch as the know how agreement covered design engineering procurement construction operation optimisation and maintenance of the .....

Deputy Commissioner of Vs. Metalman Auto (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2001)78ITD327(Chd.)

..... attribute a degree of endurability and permanence to the technical know how at any particular stage in this fast changing area ..... respect of payments made for obtaining the use of technical know how allowable as revenue expenditure under section 37 remains unaffected ..... could be applicable to that consideration paid for acquiring technical know how which would otherwise be disallowable as being on capital .....

Stenberg Vs. Carhart

Court: US Supreme Court

..... purpose of performing a procedure that the person performing such procedure knows will kill the unborn child and does kill the unborn ..... of it evokes a shudder of revulsion and the court must know as most state legislatures banning this procedure have concluded that ..... purpose of performing a procedure that the person performing such procedure knows will kill the unborn child and does kill the unborn .....

Ramu Vs. the State

Court: Chennai

Reported in: 2000CriLJ3412

..... is relied upon the apex court has held that the word knowing or knowingly are used to indicate that knowledge as such must be proved ..... the linchpin of the offence under section 25 thus lies in knowingly permitting use of the vehicle for commission of any offence under ..... i hold that the prosecution failed to prove that the driver knowingly permitted the other two persons to carry the contraband in the .....

Benara Udyog Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC318

..... and technical documents have been imported as per the technical know how agreement entered into between the appellants and the foreign ..... drawings other documentation and micro films containing information on technical know how is based on the value of the material imported ..... hold that the appellant used clandestine activities for getting the know how defrauding not only the customs but also the reserve .....

Kinetic Honda Motor Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)77ITD393(Pune.)

..... agreement the assessee was not prohibited from using the technical know how industrial property rights and other knowledge as provided in ..... the assessee could not have functioned smoothly without further technical know how from the collaborators ii the critical components for manufacture ..... even what was sub contracted was only under honda s know how drawings and designs and secondly the assessee had not .....