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        F. Acts / Amendment Acts

        Section 34 - Amendment of section 109

        Finance Act, 1983
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Provision of technical know-how defined: clarifies transfer, imparting and use of proprietary and practical knowledge for tax treatment. Amendment substitutes a new Explanation to section 109 defining provision of technical know-how to include: transfer of rights (including licences) in patents, inventions, models, designs, secret formulas or processes; imparting information on their working or use; the use of such subject-matter; and imparting information concerning industrial, commercial or scientific knowledge, experience or skill.
                          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.

                                Provision of technical know-how defined: clarifies transfer, imparting and use of proprietary and practical knowledge for tax treatment.

                                Amendment substitutes a new Explanation to section 109 defining provision of technical know-how to include: transfer of rights (including licences) in patents, inventions, models, designs, secret formulas or processes; imparting information on their working or use; the use of such subject-matter; and imparting information concerning industrial, commercial or scientific knowledge, experience or skill.


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