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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)
A.P. Organics (P) Ltd., Ludhiana
Respondent / Defendant
Assessee
Dispute Summary
The assessee claimed Rs. 2,50,000/- as revenue expenditure for using the brand name "RICELA" from Ricela Health Foods Ltd., but the Assessing Officer and CIT(A) disallowed it, treating it as capital expenditure. The Tribunal ultimately ruled in favor of the assessee, holding that the payment was merely a license fee and thus a revenue expense.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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