been pressed.
2. It is not in dispute that the Technical Collaboration Aggreement containing the
Arbitration Clause is valid and binding between the parties ... accepted on that count. It may be noted that the Technical Collaboration Agreement was approved before and after the same was signed by the parties
Defendant No. 18 had admitted that it had entered into a technical collaboration agreement with the Plaintiff in 1963 which terminated in the year ... year 1963 the petitioner No. 1 had entered into a technical collaboration arrangement with the respondent No. 1 with regard to the manufacture of window
collaboration agreement remained valid.
9. Since Universal was entering into a technical collaboration with Aral, a foreign company, approval was necessary from the Reserve Bank ... India to enter into such technical collaboration. The Reserve Bank of India on November 25, 1994 granted such approval under the Foreign Exchange Regulation
engineering" in terms of art. 4.1.3 of the collaboration agreement constitutes "Fees for technical services" falling under ... Thus, the fees paid in consideration for services of technical nature constitutes "fees for technical services" even under the DTAA also. In that
That the TPO/DRP also failed to appreciate that under the Technical
Collaboration Agreement the technical know-how was provided for
manufacture of products ... assessee company was incorporated which
entered into TCA in question for technical collaboration. This technical
collaboration included not only transfer of technical information, but, complete
blocks and mechanical carbon blanks, Unit-I was set up in technical collaboration with Morgan Crucible Company Pic, U.K., in the financial year ... asst. yr. 1999-2000. The assessee had entered into a technical collaboration with the Government for getting approval. As a result of this collaboration
Appeals) has failed to appreciate that the assessee had claimed technical collaboration expenses as revenue expenditure without linking them with the date of production which ... instrumentation division for which machinery and technical know-how was imported. A copy of the technical collaboration agreement dated 25-2-1982 was available
India, New Delhi addressed to the respondents shows that the technical collaboration of the respondents with M/s. Laboratorie Nouveau, U.S.A. is approved
appellate order.
9. Ld. CIT (A) after analysing the Technical Collaboration Agreement
(TCA) and the benefits derived by the assessee from such an agreement
held ... Assessee Company and JM-UK have entered into a
technical collaboration agreement (TCA) on 23rd September, 1998 and
such an agreement was amended from time
appellate order.
9. Ld. CIT (A) after analysing the Technical Collaboration
Agreement (TCA) and the benefits derived by the assessee from such
an agreement held
