manufactured with the aid and assistance of the technical knowledge obtained under the technical collaboration agreement, it cannot be stated that the assessee obtained ... capital or revenue in nature technical know-how cannot be called a tangible asset. Technical know-how and technical advice for the time being cannot
manufactured with the aid and assistance of the technical knowledge obtained under the technical collaboration agreement, it cannot be stated that the assessee obtained ... revenue in nature :
"Technical know-how cannot be called a tangible asset. Technical know-how and technical advice for the time being cannot
said patent.
26. The learned senior counsel by referring to the technical collaboration agreement of the Appellant with AVL, Austria under which the three valves ... Respondent.
27. The learned senior counsel while referring to the Technical Collaboration Agreement dated 13.11.2000, of the Appellant with M/s AVL, Austria contended that
core question that arises for consideration is When the two technical collaboration agreements dated 24.5.1989 and 8.12.1993 do not provide for any lumpsum payment, whether ... manufacture of automobile parts and components. They entered into Technical Collaboration Agreement dated 7/24.10.1986 with a Japanese company, namely, Arai Seisakusho
consortium can be formed between bidder, manufacturer of Cable, principals, technical collaborator, manufacturer of Joints & terminations and Contractor for erection of cable & accessories ... respondents to clarify whether the experience of the Principal/Technical collaborator and a bidder can be of a different cable manufacturer
Venture company, the Indian Company / Indian Joint Venture company or its technical Collaborator/Joint Venture partner should meet the criteria laid down ... Bidders should submit Memorandum of Understanding [MOU]/Agreement with their technical collaboration/Joint Venture partner [in case of joint venture] clearly indicating their roles under
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
evidence.
(k) The respondent/plaintiff has marked Ex.P24 - Technical Collaboration Agreement dated 13.11.2000; Ex.P25 design report of AVL written by Angerer ... Bernd; Ex.P26 Technical Collaboration Agreement dated 25.6.2004 and Ex.P27 Revised Technical Collaboration Agreement dated 10.6.2005, and the said agreements have
company by the Government of India, which visualised a technical collaboration between the company and Leyland Motors Limited, United Kingdom. Having thus involved themselves ... this agreement as set out therein is to carry out its technical collaboration programme with Leylands and also to keep up to their understanding with
goods by inscribing on the packaging the following words: "in technical collaboration with West German Company". The Court rejected the plea ... According to the Revenue, inscribing the words "in technical collaboration with West German Company" on the manufactured goods itself constitutes user
