Technical - Judgment Search Results

Punambhai G. Kachhia and ors. Vs. Director of Technical Education and ...

Court: Gujarat

Reported in: AIR1989Guj3; (1987)2GLR1245

..... authorities denying admission to petitioners and students who have passed 12th standard with technical base subjects challenged government promoted all students whether passed or not to second ..... semester as a result petitioners who passed 12th standard examination with technical base subjects denied admission admittedly eligible students excluded in preference to ineligible students .....

Rohtas Singh Vs. Haryana State Board of Technical Education, Chandigar ...

Court: Punjab and Haryana

Reported in: AIR1988P& H90

order1 this judgment will dispose of civil writ petitions nos 2309 2582 and 2799 of 1987 because they raise common...

Siemens Aktiengesellschaft Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1987)22ITD87(Mum.)

..... india personnel by the assessee that portion which pertains to the supply of technical know how including technical know how for new developments would definitely partake of the nature of royalty ..... order to train personnel in the factories of respective indian parties and for providing general technical assistance by active participation in establishing production quality control etc in some of the .....

Mannesmann Demag Lauchhammer Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1988)26ITD198(Hyd.)

..... that section reads as follows explanation 2 for the purposes of this clause fees for technical services means any consideration including any lump sum consideration for the rendering of any managerial ..... from india although such receipts may be incidental to the agreement to provide technical fees they are not technical fees therefore we cannot accept the order of income tax officer including these .....

Flores Gunther Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1987)22ITD504(Hyd.)

..... had undertaken to train bhel personnel at bhel s plants and to provide general technical assistance by active participation in designing in the initial stages and establishing production ..... the learned departmental representative contended that the companies having global contracts ordinarily would employ technical personnel who agree to work anywhere in the world when exigencies require when the .....

income-tax Officer Vs. Josef Meissner

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1987)22ITD392(Nag.)

..... carries on business in the other contracting state in which the royalties or fees for technical services arise through a permanent establishment situated therein and the right property or contract in ..... going to west germany and learning something there maybe that documents delivered by way of technical information to the indian employees were prepared in west germany itself payment for these cannot .....

Gramaudyogik Shikshan Mandal and anr. Vs. Marathwada University and or ...

Court: Mumbai

Reported in: 1987(2)BomCR572; 1988MhLJ87

..... the government has enunciated certain principles on which the permission to run colleges in technical and technological field and polytechnics on nongrant basis is given the relevant principles enunciated ..... any overriding effect over the provisions of marathwada university act therefore the director of technical education respondent no 2 cannot get powers by virtue of government resolution contrary .....

N.V. Philips Vs. Commissioner of Income-tax (No. 1)

Court: Kolkata

Reported in: (1987)65CTR(Cal)103,[1988]172ITR521(Cal)

..... a network of subsidiaries and associate companies all over the world the assessee maintained technical research establishments in the united kingdom from which latest information processes and invention ..... is significant that a distinction had been made in the agreement between technical assistance and information technical assistance may be rendered also by supply of information although in our .....

N.V. Philips' Gloeilempenfabrieken Vs. Commissioner of Income-tax (No. ...

Court: Kolkata

Reported in: [1988]172ITR541(Cal)

..... information in respect of the product to be manufactured would however amount to rendering of technical service and payment received in respect thereof would not be royalty 9 the tribunal affirmed ..... dated july 8 1964 the assessee was required to supply to the indian company information technical assistance and data only in respect of some items namely working methods and manufacturing processes .....

Sulzer Brothers Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Madras

..... learned counsel therefore learned counsel for the assessee submitted that the payment of fees for technical services in pursuance of the agreement entered into before april 1 1976 is exempt under ..... i agree with the learned judicial member that the amounts received by the assessee for technical services rendered by visiting experts in pursuance of the collaboration agreement entered into prior to .....