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

  2. 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

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

  4. Royalty paid treated as capital expenses - the assessee company did not obtain any proprietary or ownership right of trademark or knowhow, no asset was created or...

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

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

  7. Depreciation on intangible asset disallowed - Customer Base, Material Suppliers, Technical Manpower,Technology and Patents - AO directed to allow depreciation on the WDV...

  8. Expenditure on protection of copyright - there is no requirement for any further written agreement between the owner of the trademark and the assessee for sharing of...

  9. 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...

  10. 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...

 

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