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Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed
Case Law Details
- Case Name
- CIT Vs Zydus Lifesciences Ltd (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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CIT Vs Zydus Lifesciences Ltd (Gujarat High Court)
Transfer of Trademark Not Business Goodwill Reason Rs.29.10 Crore Receipt Held Not Taxable; Prospective Section 55 Amendment Reason Self-Generated Trademark Transfer Escapes Capital Gains Tax for Earlier Years; No Transfer of Entire Business Goodwill Reason Assignment of Trademarks Alone Not Chargeable to Tax; DCF Valuation Method Not Reason to Treat Trademark Transfer as Goodwill Sale, Court Holds; Section 28(iv) and Section 41(1) Not Applicable Reason Trademark Assignment Receipt Not Business Benefit; Trademark and Business ...
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