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Case Lawsuit Title
*
Case / Trial ID Number
Jurisdiction Code
*
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
Chittaranjan Datta
Dispute Summary
The dispute concerned whether payments received by Chittaranjan Datta for assigning his copyright and goodwill in a book were taxable as income. The assessee claimed they were non-taxable capital receipts, while the Income Tax Officer argued they were part of his professional income. The Tribunal confirmed the CIT (Appeals) order.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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