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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

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  1. 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

  2. Disallowance u/s 40(a)(i) - Payments made for technical know-how which had been capitalized, no TDS has been deducted thereon - no reason to disallow depreciation on...

  3. Payment to overseas institution as fees for awarding the degrees, supplying books and course material – There is no transfer of any technical know-how or technical...

  4. 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...

  5. 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...

  6. Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

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

  8. Classification of service - supply of know-how by way of patents, trade secrets, processes, etc. - s not exigible to service tax under the category of ‘Consulting...

  9. Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT

  10. 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...

 

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