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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)
Smt. Veena Kumaravel
Respondent / Defendant
Acit, Central Circle - 2 (1)
Dispute Summary
Smt. Veena Kumaravel appealed an order confirming the levy of capital gains tax on Rs. 6.5 crores received from M/s Groom India Saloon & Spa Pvt. Ltd. The Assessing Officer and CIT(A) treated this amount as capital receipt upon transfer of trademark 'Naturals'. The assessee argued it was only a license deposit, not a sale or transfer.
Outcome / Ruling
remanded
Verdict Document PDF URL
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