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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)
C.I.T
Respondent / Defendant
M/S.Acqua Minerals P.Ltd
Dispute Summary
The dispute arose from an assessment where the Assessing Officer restricted the allowance of Rs. 2,90,602/- claimed by the assessee as royalty payment to M/s. Parle (Export) Pvt. Ltd for use of their trade mark 'Bisleri', classifying it instead as acquisition of a patent right under Section 35A. The Income Tax Appellate Tribunal referred this question to the High Court.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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