Case Law Details
Super Brands Ltd [UK] C/o MM Mitra & Co. Vs A.D.I.T (ITAT Delhi)
ITAT Delhi held that the trade mark license agreement goes to the root of the matter and hence the same cannot be brushed aside while deciding the matter.
Facts-
The assessee company is incorporated under the laws of England and Wales and is in the business of publishing and printing of books which contain the write up of selected different companies. Select Indian companies and their products get advertised through the said book. To bring out the book Super Brand in respect of Indian companies and their products, the assessee has entered into an agreement with Anmol Dar and as per the said agreement, Anmol
Dar is treated as an agent of the assessee.
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