assessment year 2002-03: -
(i) The assessee was forced to upgrade its technology with
the advent of tough competition from makers of frost free
refrigerators ... large number of entrants in the refrigerator
market. Once the technology was upgraded by clearing the
usage of technical knowhow for payment of brand
trivial and inconsequential factum as in the automobile industry,
technology upgradation is constant and rapid. Gone are the days when one
or two manufacturers enjoyed ... industry. Failure to keep up and upgrade would result in
product rejection and fall in sales. Persistent upgradation and cutting edge
Provided, that if a unit is availing interest subsidy benefit under
Technology Upgradation Fund” (TUF) scheme of Government
of India, for textile sector, then
aforesaid clauses unerringly state that no new technology,
upgradation or service in any form was to be provided on or after 14th July
binding effect. The clause
relating to further technology or information in addition to technology
already transferred is illustrative that it was not a case ... right to use or permission to use the technology
by HCL. Thus, the provision for upgradation. The stipulation also reflects
acceptance and recognition that
same.‖
WPC 6150/2013 Page 12 of 36
13. Applicant pleads that technology is the most valuable input in a
mobile phone/device. Similar phones ... Nokia phones command premium and goodwill because of
superior technology developed and constantly upgraded by Nokia
Finland. However, as Nokia Finland, the holding company
since the
technology of mobile phoning was one of the fastest
changing technologies and to keep pace, the
Assessee was required to upgrade/improve/modify ... features were added to
the existing product depending on market/technology
requirements. The Assessee claimed these
expenses to be revenue in nature as the same
Implementation of Maruti production System and
support to Tier-2 Suppliers to upgradation to
achieve world class standards."
(2) "Your goodself has asked ... suppliers of Maruti
have to be upgraded to world class levels in
terms of quality, cost and technology orientation
through consultancy training and other support
upgrading the Network Management System (NMS, for
ITANo.130/2011 Page 13 of 23
short), to enable smooth working of VSAT service under the
technology ... smooth and trouble
free service. Since TVC could not have the upgrades
of these NMS‟s through the OEMs, the appellant
provided the upgrades
Grade Pay of
Rs.6600 in PB-3 as the second financial upgradation under the Modified
Assured Career Progression Scheme (MACP Scheme for short ... Information Technology. They were initially
appointed to the post of Junior Engineer (Wireless). The respondent Nos. 1
to 7 were granted first financial upgradation under
