Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Definition of invention: novelty, inventive step and industrial applicability; key patent definitions and inventor exclusions clarified. The Act defines invention as a new product or process involving an inventive step and capable of industrial application; identifies the Controller as the Controller General of Patents, Designs and Trade Marks; defines patent, patented article, patented process and recognises a patent of addition; and excludes the first importer and persons first communicated with from outside the jurisdiction from the status of true and first inventor.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of invention: novelty, inventive step and industrial applicability; key patent definitions and inventor exclusions clarified.
The Act defines invention as a new product or process involving an inventive step and capable of industrial application; identifies the Controller as the Controller General of Patents, Designs and Trade Marks; defines patent, patented article, patented process and recognises a patent of addition; and excludes the first importer and persons first communicated with from outside the jurisdiction from the status of true and first inventor.
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