TMI Blog1996 (9) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... U. S. dollars which is stipulated as the consideration for sale of trade secrets - agreement specifically says that the said sale is effected in Japan - it can not be said that any part of the said amount has been earned in India. - Civil Appeal No. 2350 of 1986 - - - Dated:- 26-9-1996 - B. P. JEEVAN REDDY AND S. C. SEN JJ. For the Appellant : J. Ramamurthy, Senior Advocate (B. S. Ahuja a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 U. S. dollars which is stipulated as the consideration for sale of trade secrets. The agreement specifically says that the said sale is effected in Japan. We are unable to see on what basis it can be said that any part of the said amount has been earned in India. The appeal is dismissed. No costs. Civil Appeal No. 6943 of 1995 : For the reasons given in Civil Appeal No. 2350 of 1986, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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