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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)
Bpl Refrigeration Ltd.
Respondent / Defendant
Assistant Commissioner Of Income Tax
Dispute Summary
The assessee, Bpl Refrigeration Ltd., paid Rs. 6 crores to M/s BPL Ltd. for the right to use the registered trademark "BPL" for ten years. The Assessing Officer and CIT(A) held that this transaction was a sham designed for tax avoidance and disallowed the expenditure. The Tribunal ruled that since the payment was not an outright purchase but a limited-period license, it constituted admissible revenue expenditure.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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