acquisition, merger or amalgamation; (e) the value of assets shall be determined by taking the book value of the assets as shown, in the audited ... depreciation, and the value of assets shall include the brand value, value of goodwill, or value of copyright, patent, permitted use, collective mark, registered proprietor
Maruti' brand, which was a super brand in
India, to Suzuki brand, a well known brand in Japan but less
known brand in India ... branded trademark
because ‗Maruti' was a super brand in India whereas ‗Suzuki'
was a weaker brand in India and co-branding of both
expenditure as leading to brand building. Brand-building leads to
enhancement of value ... brand and benefits the brand owner
as much as it helps the brand-exploiter like a licensed
manufacturer or a distributor. Brand-building
organization
and in carrying this out, brand building activities are fellow participants. Plus
any brand value that is built accrues to the credit ... coefficient of 35.24% is in line with most brand research
findings that show that brand value relates to market capitalization by about
exclude the
company in view of high turnover and profit and brand value of
the Infosys. According to the assessee, the brand value has
influenced ... brand comes with a
18
ITA No.1904/Del/2015
cost i.e. high expenses are required to be incurred to build
brand value. Before
Finacle Analyz, Flypp, iEngage etc. besides holding significant intangibles
including brand value. This company operates at a very large scale with sales ... significant R&D activities,
possessing significant intangible assets, huge brand value and the risk profile etc.
However, learned TPO, vide paragraph
brand
name and goodwill by filing valuation report of brand 'Arun
Excello' from independent valuer and as per said valuation,
brand value ... brand name, whereas in the present case
amalgamation was between two group companies under same
name and brand and therefore, question of acquiring brand
value
Eskay Video Private Limited vs Brand Value Communications Limited on 16 June, 2010
Author: Sanjib Banerjee
Bench: Sanjib Banerjee ... ORIGINAL SIDE
IN THE MATTER OF:-
ESKAY VIDEO PRIVATE LIMITED
Versus
BRAND VALUE COMMUNICATIONS LIMITED
For the Petitioner : Mr.Siddhartha Mitra, Advocate with
Ms.Manju
comparable on the basis that
it enjoys significant brand presence and brand value plays a significant
role in its ability to generate profit.(Page ... basis of significant brand presence on
entity on the basis of significant brand presence and brand value of
an entity. This decision
that
because of huge spending on advertisement and brand
promotion expenses by the assessee, brand value of M/s.
Hyundai Motor Corporation, South Korea ... rendering of service in
the alleged brand promotion activity, the accretion in global
brand value of its parent company cannot be attributable to the
assessee
