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Acit, Circle - 10(2), Kolkata , Kolkata vs M/S. Vesuvius India Ltd., , Kolkata on 26 February, 2020

development designed by or for which the rights to design and know-how are owned by the Systems Licensor for blast furnace, basic oxygen furnaces ... Provision of all designs and drawings of all mechanical equipment, measurement devices, hydraulic systems & manipulators, automation systems & process development designed by the Systems
Income Tax Appellate Tribunal - Kolkata Cites 30 - Cited by 1 - Full Document

Ritika Private Ltd., Kolkata vs Assessee

trends in fashion and garments, collecting and purchasing samples and designs as part of design development as has been claimed in the lower portion ... light of the above basic facts in principle it cannot be doubted that Mrs. Ritu Kumar Chief fashion designer would necessarily need the assistances
Income Tax Appellate Tribunal - Kolkata Cites 10 - Cited by 0 - Full Document

Landis + Gyr Limited, South 24 Parganas vs Assessee on 3 August, 2016

assessee consisted of designs, software, data base, research and development material and facility, technical know-how, process know-how, confidential information, basic and detailed drawings ... assessee consisted of designs, software, data base, research and development material and facility , technical know how, process know how , confidential information, basic and detailed drawings
Income Tax Appellate Tribunal - Kolkata Cites 17 - Cited by 0 - Full Document
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