manufacture of the machinery patented by the collaborators and that the collaborators permanently parted with the technical know-how in favour of the assessees which ... manufacture of the machinery patented by the collaborators and that the collaborators permanently parted with the technical know-how in favour of the assessee which
Dhronamrajti Satyanarayana vs N.T. Rama Rao And Ors. on 2 January, 1988
Equivalent citations
tour to Japan with the object of negotiating a technical collaboration with M/s. Mitsubishi Shoji Kaisha Ltd., Tokyo, for the manufacture of scooters, light
Hakko Sangyo. Also, at the time of termination of the technical collaboration between Nile and Hakko Sangyo it was agreed by both parties that Hakko
terms of the collaboration agreement, the Appellate Tribunal is right in law in holding that no part of technical assistance fee received is taxable ... bearing of good quality. KOYO shall also give ANDHRA the following technical collaboration :
(i) Data and advice on the establishment of the factory
collaborator. It was manufacturing "spool-type valves" and the technical collaboration agreement in question was entered into only with a view to improve ... valid for five years, and the foreign collaborator is bound to supply the new improvement and other technical improvements to the assessee, from time
learned standing counsel, the expenditure incurred on the payment of technical collaboration fee consisting of drawings, designs, charts, plans, etc., was capitalized by the company ... manufacture of locomotives. It is also not denied that the technical collaboration fee was paid to M/s. Ventra Engineering Company for the purpose
informing that the project is being implemented in phases with technical collaboration of M/s. Gibbons France, and that project has to be completed
chelated
minerals/mineral mixtures for poultry and veterinary segments and has technical
collaboration with Council for Scientific and Industrial Research, Department of
Bio-technology, Government
incorporated in August, 1974, for manufacture of two wheeler scooters in technical collaboration with "Scooters India Limited", a Government of India Undertaking, Lucknow
