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Case Lawsuit Title
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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)
Govind Rubber Ltd
Respondent / Defendant
Department Of Income Tax
Dispute Summary
The dispute concerned the allowability of claiming depreciation on the trade mark/brand name "GRL International" which was developed by Govind Rubber Ltd. The Revenue argued that the expenditure was merely advertisement and thus revenue in nature, while the Assessee contended it constituted an intangible asset eligible for capitalization and depreciation.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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