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1. MAT computation u/s 115JB - addition of the amortization of Intangibles - The intangible assets are acquired and owned by the assessee company pursuant to the approved...

2. Benefit of SSI Exemption - Use of Brand name of others - German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996...

3. Levy of tax / VAT on franchisee fees/royalty paid - The assessee shall be liable to pay tax on the royalty received from the licensee dealers, who have been transferred...

4. Deemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the Petitioners grant a non-exclusive license to the franchisees, which can be...

5. Disallowance of the professional fees on patent - revenue or capital expenditure - The fact that a trade mark after registration could be separately assigned, and not as...

6. Revenue entertained a view that the appellant was promoting activities of the franchisee by wearing franchisee's official cricket clothing, displaying franchisee's mark/...

7. Levy of VAT - Deemed sale - ATM Management Services - the transaction is a pure service transaction not entailing any transfer of property of goods or effective control...

8. Rate of VAT - TNVAT - the trade mark registration is meant for the restaurant as well as the products manufactured by it and when the activity of service for providing...

9. Liability to sales tax - Transfer of right - trade mark - Right given by the petitioner is undoubtedly a transfer of right to use incorporeal or intangible goods and...

10. DOMAIN NAME IS ALSO A TRADE MARK - Article

11. Levy of VAT - Franchise agreement - Grant of non-exclusive licence to Franchisee for use of Brand name of petitioner under the agreement for consideration is exigible to...

12. Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that...

13. Imposition of VAT - deemed sale - unless possession and control of the vehicle is transferred there can not be transfer of right to use the goods under Section 3-F of the Act.

14. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

15. Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had...