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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)
Desu Venkata Subba Rao
Respondent / Defendant
Wealth-Tax Officer
Dispute Summary
The assessee challenged the inclusion of the value of his registered trade mark 'Triveni' in his net wealth computation under wealth tax laws. The Tribunal ultimately allowed the appeal, ruling that while a trade mark is an asset, its valuation should not be included in the global assessment unless specific statutory requirements are met or if it was purchased as part of goodwill.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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