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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
eu
Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
The Commissioner Of Income Tax Mysore
Respondent / Defendant
M/S Mangalore Ganesha Beedi Works
Dispute Summary
This appeal before the Karnataka High Court addressed disputes arising from the dissolution and subsequent winding up of M/S Mangalore Ganesha Beedi Works. The core issue revolved around how the value of goodwill, trade marks, copyright, and technical know-how acquired during the sale should be treated for tax purposes. The Income Tax Appellate Tribunal had previously directed that these intangible assets be capitalized and depreciated as plant and machinery. However, the High Court ultimately ruled in favor of the Revenue, setting aside this direction.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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