beginning with the payment of the instalment paid in 1966 to the German collaborators under the agreement dated July 20, 1966, was a revenue expenditure ... required to consider the agreement between the assessee and its German collaborators. The relevant provisions of the said agreement from its beginning
German Remedies Ltd. vs Dy. Commissioner Of Income-Tax on 28 October, 2005
Equivalent citations: (2005)107BOMLR708, (2006)202CTR(BOM)369, [2006]287ITR485
Contract, the contract is, no doubt, governed by the German Laws. The creation and validity of the contract is governed by the German laws ... conflict of Laws the Negative covenant, even if valid under the German Laws, cannot be enforced in _____
India as it is opposed to Section
shipped. Those shipping lines were, (1) The Hansa Line which was a German shipping company; (2) The Indian Steamship Company Ltd. and (3) The Scindia ... Hansa Line in Bombay which, as already stated above, is a German Shipping Company, but the other two shipping lines being Indian shipping companies
German Democratic Republic vs The Dynamic Industrial Undertaking ... on 16 October, 1970
Equivalent citations: AIR1972BOM27, (1971)73BOMLR183, ILR1972BOM731, AIR 1972 BOMBAY ... department of the second defendant. The second defendant is the German Democratic Republic. The third defendant is a Bank and is not directly concerned
German Remedies Ltd., Since ... vs Dy. Commissioner Of Income-Tax, ... on 10 October, 2005
Equivalent citations: (2006)201CTR(BOM)193, [2006]285ITR26(BOM)
Author ... which read as follows:
"M/s. GERMAN REMEDIES LTD.
A.Y. 1999-2000
It is seen from the assessment records that:
1) Expenses
Beck and Co., A. G. Germany (hereinafter referred to as the German Company) in respect of manufacture of the articles in which the assessee ... course of its business, the assessee obtained permission of the German Company to export the goods manufactured by it to the Union of Soviet Socialist
that, on 13/2/2010 bomb blast had taken
place at German Bakery, Koregaon Park, Pune. PW 103 - Vinod Damodar
Satav is the Investigating Officer ... Station Shri Nadgauda
was present on the spot along with staff. The German Bakery is situated
on the North Main Road at Koregaon Park, Pune
Mannesmann Demag
(MDH) Germany (hereinafter referred to as "the German company")
on 8.11.1985 for transfer of technical knowhow. As per the said
agreement ... provisions of Section 195 of the Act.
4] Subsequently, since the German company was not able to
fulfil its obligations, an agreement was entered into
reason given by Government for not making the reference is a reason germane to their not being satisfied that there was a case for reference ... reason which is not germane to the industrial dispute or is not connected with the industrial dispute would obviously not be the reason contemplated