India Ltd.‟s business was to acquire know-how, patents and trademarks,
etc. He was of the view that acquisition was primarily with a view ... intangible assets including
know-how, patents, trademarks, etc. and rejecting the report of the Valuer
who was assigned this job of bifurcating value of tangible
crores. The
Deed of Assignment is placed at page 399 of the Paper Book, the said Deed of
Assignment which was entered after approval from ... carried on by ICI India Ltd. using
trademarks and intellectual property rights, which it had originally assigned to
the assessee, who in turn
Aquapharm Chemical Co Ltd, Pune vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
Pune Bench
India Ltd.‟s business was to acquire
know-how, patents and trademarks, etc. He was of the view that
acquisition was primarily with a view ... intangible assets including
know-how, patents, trademarks, etc. and rejecting the report of
the Valuer who was assigned this job of bifurcating value of
tangible
Share Sale & Purchase Agreement referred above ,
(i) The company has assigned debts aggregating ... consideration of
Re. 1. Accordingly, the loss on assignment has
been written off in the books of account
income in
respect of disallowance of loss arising on account of assignment of bad debts.
4. Briefly, in the facts of the case, the assessee ... assigned debts aggregating to
Rs.1,35,00,000/- to M&M for a consideration of
Rs.1. Accordingly, the loss on assignment
John Deere Eqipment P. Ltd.,, Pune vs Deputy Director Of Income-Tax,, on 23 January
Kimberly Clark Lever P.Ltd., Pune vs Acit, Pune on 22 February, 2021
आयकर अपीलीय
Prasanna Purple Mobility Solutions ... vs Assistant Commissioner Of Income-Tax, ... on 19 February, 2026
IN
Assistant Commissioner Of Income-Tax, ... vs Prasanna Purple Mobility Solutions ... on 19 February, 2026
IN
