Technical - Judgment Search Results

Additional Commissioner of Income-tax and anr. Vs. Victoria Technical ...

Court: Chennai

Reported in: [1979]120ITR358(Mad)

..... needlework an activity for profit 3 library fund this fund has been created for maintaining technical books on arts subjects lodged in the connemara library and for purchasing new books and ..... assessee s memorandum and articles of association the activities of the assessee are a establishing technical libraries museums colleges schools classes or wokshops in madras and throughout south india b making .....

Agarwal Hardware Works (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1979)1CompLJ51(Cal),[1980]121ITR510(Cal)

..... deemed fit by tor isteg article 3 1 tor isteg shall supply and disclose all technical engineering and manufacturing information including specifications drawings etc which may be in its possession to ..... the waterman company by manufacturing new fountain pens by utilising the scientific developments and the technical knowledge has either extended its business or has started a new line of business 41 .....

Vdo Tachometer Werke, West Germany Vs. Commissioner of Income-tax, Kan ...

Court: Karnataka

Reported in: [1979]117ITR804(KAR); [1979]117ITR804(Karn)

..... appellant were rendered outside the taxable territories for instance the technical know how such as drawings plans inspection of goods raw ..... such services were in pursuance of a contract between the technical personnel and the indian company and had no connection with ..... the agreement which authorised vdo to provide the services of technical personnel to iip as supporting the case of the department .....

Madura Coats Limited Vs. Collector of Central Excise

Court: Kolkata

Reported in: 1980(6)ELT582(Cal)

..... be rejected outright as untenable it requires careful consideration of the technical processes of manufacturing of the composition of the tyre cord ..... it cannot also be reasonably contended that without any expert technical opinion on the subject the dispute cannot be resolved by ..... was held by the supreme court that without getting proper technical opinion by the experts on the subject it was not .....

Mysore Electrical Industries Ltd Vs. Commissioner of Income-tax, Karna ...

Court: Karnataka

Reported in: ILR1979KAR180; [1978]114ITR865(KAR); [1978]114ITR865(Karn)

..... during the relevant accounting period the assessee had received some amounts by way of technical fees under technical collaboration agreement entered into by it with m s united electrical industry ltd in ..... it was so engaged m s united electrical industry ltd must have entered into the technical collaboration agreement with the assessee only on account of the competence the assessee had acquired .....

Mysore Kirloskar Ltd. Vs. the Commissioner of Income-tax, Bangalore

Court: Karnataka

Reported in: AIR1978Kant193; [1978]114ITR443(KAR); [1978]114ITR443(Karn)

..... and further it was concerned with a pharmaceutical industry and technical knowledge in that field would become outmoded within the course ..... regard to the several provisions and conditions under which the technical knowledge or know how was supplied to the assessee and ..... on its business as a manufacturer of certain articles upon the technical knowledge of the foreign company for a limited period the .....

State of Kerala and ors. Vs. Alasserry Mohammed and ors.

Court: Supreme Court of India

Reported in: AIR1978SC933; 1978(26)BLJR144; 1978CriLJ925; (1978)2SCC386; [1978]2SCR820

..... air1931cal476 at page 478 it would be merely piling unreason upon technicality in our considered judgment the rule is directory and not ..... the case did indicate that the real culprit was the manufacturer technically the grocer could not succeed in getting protection under section ..... in some cases the adulteration was of a minor and technical character although in some it was of rather serious nature .....

N. Sciandra Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1979]118ITR675(Cal)

..... the corporation entered into agreements in writing with two italian technical concerns namely montecatini edition s p a milano italy and ..... eight hundred italian lire plus 70 seventy rupees for a technical assistant 21 000 twenty one thousand italian lire plus 60 ..... in india service meters with the aid of the licence technical information data and experience of the assessee as a consideration .....

Berry Vs. Doles

Court: US Supreme Court

..... appellants request to set aside the 1976 elections noting the rather technical changes made in the county s election law by the ..... 1968 amendment until those requirements had been met given the rather technical changes made in the county s election law by the ..... whether to grant retroactive relief they should distinguish the minor or technical change from the substantive change that is likely to result .....

B. Lakshmikantha Rao Vs. D. Chinna Mallaiah and ors.

Court: Andhra Pradesh

Reported in: AIR1979AP132

..... the essential points of distinction on the ground that they are technical therefore the contention of the learned counsel that broad view must ..... was a contract for the supply of grain it may sound technical but in dealing with a statutory provision which imposes a ..... the essential points of distinction on the ground that they are technical in r deshpande v muttam reddy air1961ap180 a division bench of .....