000			01190nam a2200181Ia 4500
999			_c47057 _d47057
005			20220904144545.0
008			200204s9999 xx 000 0 und d
082			_a343.087 SRI
100			_aSrinivasan, K.
245		0	_aTax treatment of technology
260			_aNew Delhi
260			_bIndia Investment
260			_c1994
300			_a58 p.
520			_aTechnology 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.
650			_aTaxation Technology- 1994
942			_cB _2ddc