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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)
Deputy Commissioner Of Income Tax
Respondent / Defendant
Modella Woollens Ltd.
Dispute Summary
The Revenue appealed against an order that allowed a disallowance of legal fees paid by the assessee to protect its brand name, 'Modella', from a dispute with M/s Modella Knitwear Ltd. The Tribunal upheld the CIT(A)'s decision, ruling that expenditure for protecting business assets is revenue in nature.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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