made
by manufacturer to a foreign company for supply of technical
know-how etc. for increasing production improvisation in the
process and technology supplemental ... firm (Meiji) for
supply of sub-cultures of penicillin producing strains,
technical know-how, training, written description of the
process on a pilot plant, design
increase in the
cost of imported pile-driving equipment and technical know-
how fees. Correspondence was exchanged between the Appellant
and Respondent ... increase in the cost of imported
pile driving equipment and technical know-how fees would
fall within the purview of the first para of clause
agreed to give ‘license’ and ‘technical
assistance’ to the assessee. The TCA also stipulated different
kinds of technical know-how and technical information which were ... which entered into TCA in question for technical
collaboration. This technical collaboration included not only
transfer of technical information, but, complete assistance, actual,
Civil Appeal
prescribed by
it, furnish the licensee, upon its request, with such
technical know how, information, data etc. relating
to the licensed products in written, verbal ... from among those stipulated in appendix-
C attached hereto.
(b) Any technical know-how, information, data, etc.
furnished to the Licensee by the Licensor
consideration paid to Goodyear Tyre & Rubber Company, Akron, Ohio for technical know-how and drawings and designs for manufacture of radial passenger tyres ... assessee was obliged to keep technical document secret and not to divulge any information to others. The technical know-how continued to be the property
which the collaborator was to supply the
necessary designs, drawings, technical know-how and assistance. Jones & Shipman agreed to assist the assessee ... asset of an enduring nature, viz., drawings, designs and technical know-how for the manufacture of a different type of machinery which
Appeals) noted that the technical collaboration agreement with Carrier International Corporation wits for supply of technical know-how for manufacture of semi-hermetic compressors, package ... full technical fees as specified in the contract.
5.6 It is thus clear that the appellant-company has come to possess technical know
attribute a degree of endurability
and permanence to the technical know-how at any
particular stage in this fast-changing area of medical
science ... other words, the technical
support was in the form of technical advice rather than sharing of any
technical know-how, designs, drawings, etc. The tribunal
British company in respect of the technical know-how and debited the said amount in its accounts. In its assessment to income ... assessee had obtained a right to exploit the design and technical know-how of the British company for the manufacture of machine presses
necessary technical information with regard to the technique of production. Instead of employing persons having knowledge of techniques and utilising their knowledge, technical know ... pace of scientific and technical development in the global economic scene it is unrealistic to say that the technical know-how is an advantage
