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Case Law Details

Case Name : Sagar Ratna Restaurants Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 7354/Del/2018
Date of Judgement/Order : 31/03/2022
Related Assessment Year : 2014-15
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Sagar Ratna Restaurants Pvt. Ltd. Vs ACIT (ITAT Delhi)

It is evident, by virtue of an agreement entered in June 2011, assessee acquired a restaurant in the name and style of Sagar Ratna. As per the terms of the agreement, the transferor had transferred all its rights, copyrights,

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