Tax treatment of technology

By:

Srinivasan, K

Material type: Text

TextPublication details: New Delhi; India Investment; 1994Description: 58 pSubject(s):

Taxation Technology- 1994

DDC classification:

343.087 SRI

Summary: Technology is 'intellectual property Every hair-brained idea does not become a technology Ideas which help to evolve new products or which crystallize in new processes, designs, procedures, etc. have a market value. The value they command will vary with their practical utility and profitability. Reward for inventive ingenuity assumes the form of royalty and where the services rendered are personal and specific. fees. Know-how which is patented, acquires all the lineaments of property and can be sold outright or licensed for stipulated periods. But even know-how which is not patented for some reason or other, is still 'intellectual property', securing benefits for its owner. despite the absence of the protection that a registered patent may confer on it.

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Item type	Current library	Call number	Status	Date due	Barcode	Item holds
Books	Gandhi Smriti Library	343.087 SRI (Browse shelf(Opens below))	Available		57337

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Previous	343.087 INF Information technology act, 2000 (diglot edition)	343.087 INF Information technology act, 2000	343.087 LEW Comparative international commercial arbitration	343.087 SRI Tax treatment of technology	343.087 TRE Understanding trade law	343.0929 CHA Commentary on electricity laws of India	343.0929 ELE Electricity act, 2003	Next

Technology is 'intellectual property

Every hair-brained idea does not become a technology Ideas which help to evolve new products or which crystallize in new processes, designs, procedures, etc. have a market value. The value they command will vary with their practical utility and profitability. Reward for inventive ingenuity assumes the form of royalty and where the services rendered are personal and specific. fees. Know-how which is patented, acquires all the lineaments of property and can be sold outright or licensed for stipulated periods. But even know-how which is not patented for some reason or other, is still 'intellectual property', securing benefits for its owner. despite the absence of the protection that a registered patent may confer on it.

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