situated at West End Road, Meerut Cantt., bounded as follows, is the ownership and possession of the first party without any share of other person ... from them and also transferred possession vide agreement dated 15.6.1975, rights of ownership were not transferred to them as nothing further was done
expenses can be made where the
assessee (Indian entity) has economic ownership of the
brand/logo/trademark in question, in the case of long term ... view of the
aforesaid, it is respectfully submitted that the economic ownership of
the trademark 'LG' rests with the assessee
Sale is a transfer of property in goods or of the ownership in immovable property for a money consideration. But in exchange there ... contract at all but just the transfer of the property in or ownership of something from A to B for a money price, whether voluntary
software and there was no outright purchase of software giving ownership to the assessee of the said software so as to treat the same ... asset. However, software acquired under a license on terms and conditions whereby ownership is retained by the licensor and where such software only adds
only
had a limited right to use the technology of Honda. The ownership/proprietary
rights in Mie technical know-how continued to vest in Honda ... cost of repetition, that the assessee did not have absolute
ownership of the know-how / information and merely had a licence to use such
technical
proves the
involvement of the PO in such manufacturing process
B. Supply, Ownership & Risks
GCC p.141
31.1 Ownership of plant and equipment shall ... dispatch documents in favor of the employer
31.5 Notwithstanding the transfer of ownership of the plant & p.141
eauipment, the responsibility for care
described in Schedule 2 annexed hereto and the undivided interest in the ownership of the land on which the complex is situated, for the purpose ... assessee purchased not only the building but also undivided interest in the ownership of the land on which the building was constructed
argument proceeded on the basis that there can be only one ownership in India and it is legal ownership and not beneficial ownership ... Miss Anita Nagpal, appearing for the assessee, contended that the concept of ownership under the Income-tax Act need not be the same
incurring any expenditure for patent. He submitted
that even if the ownership does not lie with the AE, the same cannot be a ground ... Paper Book, he drew the attention of the Bench to the
ownership of the invention. This shows that ownership has not been designed
payment
made for technical knowhow was capital in nature or revenue. The ownership
ITA Nos. 2210 & 2329/Del./2016 6
of the technical knowhow ... agreement read as under :
" ARTICLE 2 LICENSE AND BELLSONIC'S OWNERSHIP
2.01: Scope of License
(a) Bellsonica agrees to provide, during the term
