Technical - Year 1986 - Judgments

Nov 25 1986 (HC)

Shipyard Technical Staff Assn. and Others Vs. Mazgaon Docks Ltd. and A ...

Court: Mumbai

Decided on: Nov-25-1986

Reported in: (1987)IILLJ266Bom

bharucha j 1 this appeal is directed against the judgment and order of lentin j dated 22nd july 1981 dismissing...

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Nov 18 1986 (HC)

Commissioner of Income-tax Vs. B.N. Elias and Co. (P.) Ltd.

Court: Kolkata

Decided on: Nov-18-1986

Reported in: (1987)59CTR(Cal)246,[1987]168ITR190(Cal)

..... the supreme court had held that the amounts spent by the assessee for obtaining such technical and confidential information would be a revenue expenditure it was submitted further that the ..... this case the assessee a manufacturer of compressors air conditioners and refrigerators entered into a technical assistance agreement for the manufacture of sealed units with an american company the agreement .....

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Nov 26 1986 (TRI)

Collector of Customs Vs. Mansingka Brothers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on: Nov-26-1986

Reported in: (1987)(13)LC717Tri(Kol.)kata

..... circumstances palm fatty acid is different distinct and distinguishable from palm stearine fatty acid both technically and commercially and therefore this is not covered by serial in 0 of appendix 4 ..... and commerce conversant with the subject generally treat and understand them in the usual course technical and scientific tests offer guidance only within the limits once the articles are in circulation .....

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Nov 28 1986 (TRI)

Lucas Industries Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Nov-28-1986

Reported in: (1987)21ITD143(Mum.)

..... the purposes of overhauling repairing and otherwise servicing lucas equipment as consideration for the technical information and technical data to be furnished by lucas to hal the latter had to pay ..... and servicing the equipment that apart the agreement contemplated certain other obligations such as sending technical staff to india upon written request by hal and for such services rendered separate .....

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Apr 11 1986 (TRI)

income-tax Officer Vs. J.K. Synthetics Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Apr-11-1986

Reported in: (1986)18ITD490(Delhi)

..... agreement with tecnimont spa a company situated in italy this agreement was called licence and technical assistance contract which nomenclature throws certain light on the intention of the parties this ..... acrylic fibre the tecnimont had only the experience and capability for providing basic design and technical services in the matter of design erection and production of acrylic fibre the assessee .....

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Jul 04 1986 (TRI)

inspecting Assistant Vs. Switchgear Mfg. Co. (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Jul-04-1986

Reported in: (1986)18ITD587(Hyd.)

..... range in the existing range of isolators and to improve the profitability and for obtaining technical know how manufacturing and other information and services with reference to isolators from alpha ltd ..... and would represent only capital expenditure 2 on appeal the commissioner appeals held that the technical know how fees payable to the swiss company should be treated as revenue expenditure as .....

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Jun 10 1986 (HC)

Commissioner of Income-tax Vs. Atlas Steel Co. Ltd.

Court: Kolkata

Decided on: Jun-10-1986

Reported in: (1986)56CTR(Cal)73,[1987]164ITR401(Cal)

..... equipment production purchase of materials manufacturing specifications and quality of product furnishing comprehensive technical information of all developments in the manufacture of special products providing the ..... indian company with a resident factory manager and other technical personnel for starting the plant and superintending the operation during the initial .....

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Oct 01 1986 (HC)

indira Gandhi Ayyappa Industrial Training Institute, Bobbili Vs. Natio ...

Court: Andhra Pradesh

Decided on: Oct-01-1986

Reported in: AIR1989AP1

..... these institutions it should be checked forthwith however genuine institutions imparting vocational and technical education should be encouraged to function properly what is required is a sympathetic ..... trade certificates for craftsmen prescribing standards and curriculum for craftsmen training in the technical and vocational trades throughout the country and assisting the central government on the .....

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Feb 06 1986 (HC)

Simon Carves India Ltd. Vs. Income-tax Officer and ors.

Court: Kolkata

Decided on: Feb-06-1986

Reported in: (1986)54CTR(Cal)178,[1986]159ITR167(Cal)

..... or provided to such government or enterprise by the assessee or in consideration of technical services rendered or agreed to be rendered outside india to such government or enterprise ..... or skill made available information concerning scientific knowledge experience and skill made available b technical services rendered or agreed to be rendered outside india please also state the arrangements .....

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Jul 30 1986 (TRI)

Espi Industrial Corporation Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jul-30-1986

Reported in: (1987)(10)LC443Tri(Mum.)bai

..... letter among other things the appellants stated that with their rich experience technical staff professional management machineries and adequate ancillary facilities available in faridabad they ..... appellant had enclosed various information as to their tractor project their organisational structure technical plan their standard manufacturers ancillary industries vendors etc further in this letter .....

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