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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)
Bpl Refrigeration Limited
Respondent / Defendant
Asst. Commissioner Of Income Tax
Dispute Summary
The assessee, Bpl Refrigeration Limited (part of the BPL Group), paid Rs. 6 crores to M/s. BPL Limited for the right to use the registered trade mark "BPL" for ten years. The Assessing Officer and CIT(A) held that this was a sham transaction designed for tax avoidance and disallowed the expense. The Tribunal ruled in favor of the assessee, finding that the payment was legitimate revenue expenditure.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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