Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Payment for use of technical know-how and trademark/logo - it is ...

Income Tax

July 4, 2016

Payment for use of technical know-how and trademark/logo - it is patent that the payment has been made by the assessee for ‘use of ’ trademarks and not for acquiring trademarks as an owner - Held as Revenue expenditure

View Source

 


 

You may also like:

  1. TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

  2. TDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical knowledge in the form of expertise in the operation of its...

  3. TP adjustment in respect of management fee - When the TPO alleges that the assessee has not received any of the above services, it would indicate that the very...

  4. Payment made towards goodwill for ensuring retention and continued business in the hospital acquired by assessee on going concern basis is comparable with trademark,...

  5. SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period...

  6. CIRP - Infringement of seven trademarks - assignment of trademark in favor of petitioner - Under Chapter V of the Trade Marks Act, 1999 the right of assignment and...

  7. Disallowance of royalty - capital OR revenue expenditure - The ownership/ proprietary rights in the technical know-how continue to vest in lithe censor and the assessee...

  8. Claim of depreciation - Bifurcation of slump price into the value of tangible assets and intangible assets - Ultimately after the slump price has been attributed first...

  9. Intellectual Property Rights Service - Reverse Charge Mechanism - payment made to Fosters Australia towards permanent transfer of Fosters trademark and brand under the...

  10. Nature of franchise fees paid - capital or revenue expenditure - Right to use the trademark, domino’s name and logo – Exclusive license – Held as revenue expenditure - AT

  11. Levy of service tax - deemed sale - right to use component of the Trademark License Agreement - in the case of the Trademark License Agreement an exclusive license to...

  12. Eligibility for depreciation in respect of the intangible asset by way of trademark allowed - AT

  13. Abandonment of trademark application - Failure to respond to objection raised over trademark registration application - the Act does not contain a prohibition against...

  14. Infringement of trademark - defendant's trademark FREEDOM is deceptively similar to that of the plaintiff's trademark FREEMANS - HC

  15. Nature of expenditure - amount paid as fee for user of know-how - capital expenditure or revenue expenditure - where an assessee who is engaged in the business of...

 

Quick Updates:Latest Updates