being
made available to the customers.
Further, the Appellant has mere
provided an access to customers
to its database. This does not
mean that ... available to to providing access to the
the customers so that they can customers to its database.
use this solving their problems
independently without support
loyalty management and
customer relationship programmes for its clients. The scope
of its activity broadly includes conceptualizing loyalty
schemes, managing customer databases, tracking
accumulation ... providing loyalty
management and customer relationship services to corporate
clients, which include designing loyalty programmes,
managing customer databases, tracking accumulation and
redemption of reward points
loyalty management and
customer relationship programmes for its clients. The scope
of its activity broadly includes conceptualizing loyalty
schemes, managing customer databases, tracking
accumulation ... providing loyalty
management and customer relationship services to corporate
clients, which include designing loyalty programmes,
managing customer databases, tracking accumulation and
redemption of reward points
loyalty management and
customer relationship programmes for its clients. The scope
of its activity broadly includes conceptualizing loyalty
schemes, managing customer databases, tracking
accumulation ... providing loyalty
management and customer relationship services to corporate
clients, which include designing loyalty programmes,
managing customer databases, tracking accumulation and
redemption of reward points
loyalty management and
customer relationship programmes for its clients. The scope
of its activity broadly includes conceptualizing loyalty
schemes, managing customer databases, tracking
accumulation ... providing loyalty
management and customer relationship services to corporate
clients, which include designing loyalty programmes,
managing customer databases, tracking accumulation and
redemption of reward points
loyalty management and
customer relationship programmes for its clients. The scope
of its activity broadly includes conceptualizing loyalty
schemes, managing customer databases, tracking
accumulation ... providing loyalty
management and customer relationship services to corporate
clients, which include designing loyalty programmes,
managing customer databases, tracking accumulation and
redemption of reward points
loyalty management and
customer relationship programmes for its clients. The scope
of its activity broadly includes conceptualizing loyalty
schemes, managing customer databases, tracking
accumulation ... providing loyalty
management and customer relationship services to corporate
clients, which include designing loyalty programmes,
managing customer databases, tracking accumulation and
redemption of reward points
loyalty management and
customer relationship programmes for its clients. The scope
of its activity broadly includes conceptualizing loyalty
schemes, managing customer databases, tracking
accumulation ... providing loyalty
management and customer relationship services to corporate
clients, which include designing loyalty programmes,
managing customer databases, tracking accumulation and
redemption of reward points
intangible assets of Dealer Network, Vendor
Relationship, Customer Database & Relationship and Trained Employee
Base, without appreciating that these assets do not fall within ... erred in not treating the consideration
attributable towards vendor relationship and customer database as
goodwill and allowing depreciation on the same.
4. The lower authorities
intangible assets of Dealer Network, Vendor
Relationship, Customer Database & Relationship and Trained Employee
Base, without appreciating that these assets do not fall within ... erred in not treating the consideration
attributable towards vendor relationship and customer database as
goodwill and allowing depreciation on the same.
4. The lower authorities
