programme for progressive manufacture of complete
automobiles. These companies entered into technical
collaboration with foreign manufacturers as did the Standard
Motor Products of India
Japan and the refinery was installed with the help of Japanese technical collaboration. The assessee also further pointed out that the industrial concern
equipments for automotive vehicles and industrial equipment. It entered into a technical collaboration agreement with M/s. Clayton Dewandre Company Ltd., U.K., on July ... part : (1) royalty, and (2) technical aid fees. Royalty come to Rs. 9,965 and technical aid fees to Rs. 7,473. Similarly
cover a case where there is only a right to use the technical know-how without any acquisition of the title over the same ... Taxman 112 (Bom). In that case, the assessee entered into technical collaboration agreement with German firm to obtain know-how for manufacturing tractors and engines
registered trade mark. It did not enter
into any collaboration agreement with an Indian company. It did not grant
any licence to any other person ... products including VCRS, colour picture
tubes, batteries. etc.
(b) TOSHIBA has technical collaboration agreements for
manufacture of various products in India including body
scanners, ultra
concerned.
26. The relevant facts are that under a Technical Collaboration
Agreement, the Assessee is granted exclusive license to manufacture
and sell the products
production manager of the assessee were sent to Germany to acquire technical know-how for manufacturing electric hoists of a different
design and greater capacity ... assessee had gone to Japan with the object of negotiating a technical collaboration agreement with a Japanese company for the manufacture of scooters which
American company called Taylor Instrument Company. One agreement was called the technical collaboration agreement, and the other was manufacturer's representative agreement. Under
Honda.
The respondent-assessee and Honda had entered into a technical
collaboration contract dated 24th January, 1984, which was revised by
second and third supplementary ... said case, the assessee had
entered into a collaboration agreement for providing of technical knowhow
for setting up of a factory and operation thereof
effect from the Effective Date for
the period contained in the Foreign Collaboration Approval letter issued
by the Indian Government. The Parties shall made prompt ... requested the Government on 21-7-
2003 for extension of technical collaboration agreement. Approval to this was
granted by letter dated
