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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)
M/s. Fenner (India) Ltd.
Respondent / Defendant
The Addl. Commissioner of Income Tax, Range I, Kochadai, Madurai
Dispute Summary
The dispute involved the classification of a lump sum royalty paid by Fenner (India) Ltd. to Fenner, U.K., for the use of the 'FENNER' trade mark. The Assessing Officer treated this payment as capital expenditure, but the Tribunal partially allowed both sides' appeals on different grounds.
Outcome / Ruling
partly_allowed
Verdict Document PDF URL
Full text judgment
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