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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
*
Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Assistant Commissioner Of Income Tax
Respondent / Defendant
S.K. Dynamics (P) Ltd.
Dispute Summary
The Revenue appealed against the CIT(A)'s order allowing deductions under Section 80-O. The dispute centered on whether the assessee company, M/s S.K. Dynamics (P) Ltd., was the rightful owner of patents and designs used to generate royalty income, or if they belonged solely to its Managing Director, Shri Rakesh Goel. The Tribunal ultimately dismissed the Revenue's appeal, upholding the CIT(A)'s finding that the company was the beneficial owner.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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