Mumbai, a public sector company procured rights to
manufacture Covaxin via technology transfer from ICMR. Haffkine
Institute is a multi-disciplinary institute which is engaged ... Technology, Government of
India, New Delhi, the 2nd respondent, for making a vaccine for Covid-
19. The document containing "Instruction for Technology Transfer
mining
sites. The mere transfer of such data, including maps and
photographs, cannot be considered as a transfer of technology
was the finding ... technologies, the facts as
available in the Karnataka decision are more similar to the
present facts. Herein also there is no technology transfer
disallowance of
Rs.87,54,000/- .being payment made for technology transfer
without considering the fact that there was no / agreement for
such technology transfer ... assessment order especially that without having
any machinery on hand, technology transfer was paid and
technology has been understood by the assessee company
IREPS website
stipulated certain conditions for offers received along with Transfer of
Technology, in short “ToT” and the condition stipulated is extracted below ... offer
the documentary evidence in favour of the
manufacturer from whom technology is transferred
for meeting the eligibility criteria. They should also
submit their
make available clause" can be satisfied only when there is
transfer of technology in the sense that the use of service should be
enabled ... under the make available clause.
Additionally, there has to be a transfer of technology in the
sense that the user of service should be enabled
assessee was required to establish
the benefit derived from the technology transfer by the AE
against which the royalty has been paid. Once the assessee ... prove that the assessee has derived special benefit from the
technology transferred by the AE. When the manufacturing
activity itself has been carried
between the
parties that petitioner would transfer its Plant & Machinery and
Technical Know How (Transfer of Technology) to the Tech Team
whenever ... representations and
assurances, the petitioner transferred its plant & machinery and
Technical Know How (Transfer of Technology) to the Tech Team's
New Entity
easily assumed
that there was no possibility of any technology transfer in the
arrangement made, in respect of which the payments under
question was made ... transfer or create any institutional
memory. Hence, it can be safely concluded that there is no
making available of any sort of transfer of technology
huge loan was granted to India
with provisions of:- (i) technology transfer (which is unavailable in India);
(ii) Indian Human resource training/development by Japan
trade and
industry, the need to encourage investment flows and
transfer of technology, and the need for simplification and
harmonization of trade mark management systems ... trade and industry, the need to encourage
investment flows and transfer of technology, need
for simplification and harmonization of trade mark
management systems
