Technical - Judgment Search Results

Eastman Kodak Co. Vs. Image Technical Services, Inc.

Court: US Supreme Court

..... inc 504 u s 451 1992 october term 1991 syllabus eastman kodak co v image technical services inc et al certiorari to the united states court of appeals for the ninth .....

income-tax Officer Vs. Hindustan Latex Ltd.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1992)42ITD325(Coch.)

..... central government before that date 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 ..... implications for example a collaboration agreement may conceivably provide only for the imparting of certain technical information without granting the right or licence to use a patent process etc the .....

Nodit Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1992)42ITD187(Mad.)

..... specific finding certain general observations of the tribunal notwithstanding particularly the question whether the technical information data etc were transferred inside india or outside india was left to be ..... for example a collaboration agreement may conceivably provide only for the imparting of certain technical information without granting the right or licence to use a patent process etc the .....

Southern Cables and Engineering Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1993)45TTJ(Coch.)300

..... and as the assessee was desirous of purchasing machinery and equipments and also obtaining technical instructions advice and assistance for the manufacture of its products it approached the alind ..... do everything necessary regarding the design and manufacture of machinery and their layout engineering technical services and supervision of manufacture of the products during the initial stages so as .....

Bajaj Tempo Ltd. Vs. Commissioner of Income-tax

Court: Mumbai

Reported in: (1993)112CTR(Bom)131; [1994]207ITR1017(Bom)

..... the products sold by it the consideration was towards technical consultancy and technical service rendered and research work done cost of ..... the issue in the background of transfer of technical knowledge and technical know how we derive fortification for our view ..... foreign government to manufacture aero engines with the accumulated technical knowledge of the taxpayer and for supplying the necessary .....

In Re: Abhijit Dutta

Court: Kolkata

Reported in: (1993)IILLJ160Cal

..... units hosiery units readymade garment manufacturing units 2 examination of the reports submitted by technical assistants inspectors etc 3 examination of schemes relating to powerloom hosiery processing readymade ..... of handloom development officer are not at all identical with each other as the technical officers are attached to the powerloom exclusively while the handloom development officers are .....

income-tax Officer Vs. National Mineral Development

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1992)42ITD570(Hyd.)

..... dated 17 1 1985 that itself would disclose that however many technicians supervisory or other technical staff are required for erection commissioning and maintenance is completely the responsibility of the nr ..... us it cannot be said that the nr simply agreed to provide service of its technical personnel only it had undertaken to complete erection commissioning and maintenance erecting a conveyor belt .....

Sulzer Bros. Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1993)44ITD16(Mad.)

..... any specified fees like the one under consideration though it speaks in general about providing technical services subject to feasibility and other terms to be mutually agreed upon from time to ..... 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 .....

Farrar Vs. Hobby

Court: US Supreme Court

..... nominal damages award failed to render them prevailing parties we have previously stated that a technical victory may be so insignificant as to be insufficient to support prevailing party status garland ..... it is part of the determination of what constitutes a reasonable fee compare ibid purely technical or de minimis victories are insufficient to support prevailing party status with ante at 114 .....

Asstt. Commissioner of Vs. J.N. Marshall (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1993)44ITD83(Pune.)

..... of manufacture and sale of package steam generating equipments and possessed considerable proprietary information technical knowledge and expertise relating to that business the licensor granted licence in relation ..... article 1 defined know how to mean the licensor s special skills and technical knowledge relating to manufacturing installing using and maintaining the products and the definition .....