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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)
Kwality Biscuits Pvt. Ltd.
Respondent / Defendant
Asst. Commissioner of Income-tax Circle-11(5), Bangalore
Dispute Summary
Kwality Biscuits Pvt. Ltd. transferred its intellectual property rights (trade marks, designs, and copyrights) related to 'Kwality' biscuits to M/s.Britania Industries Ltd. for ₹30 crores. The Assessing Officer taxed this receipt as long-term capital gains, arguing that the transfer included the right to manufacture. The Tribunal ultimately held that the right to market was distinct from the right to manufacture.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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