Definition of patented article and patented process linked to Patents Act meanings for income tax provision applicability clarified. The income tax provision defines patented article and patented process by direct reference to clause (o) of sub section (1) of section 2 of the Patents ... Summary
Definition of patented article and patented process linked to Patents Act meanings for income tax provision applicability clarified.
The income tax provision defines patented article and patented process by direct reference to clause (o) of sub section (1) of section 2 of the Patents Act, thereby importing the Patents Act meanings to determine which articles and processes qualify under the tax provision.
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