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1 - 5 of 5 (0.46 seconds)Cadila Healthcare Limited vs Cadila Pharmaceuticals Limited on 26 March, 2001
6. We have noted that the underlying assumption in the approach of the
authorities below is that unless a trademark is a registered trademark, it cannot
be considered to be an asset worth any value so as to entitle assessee to claim
the depreciation in respect of the same. This assumption is, however, clearly
fallacious. Hon'ble Supreme Court, in the case of Cadila Health Care Limited
Vs. Cadila Pharmaceuticals Limited [(2001) 5 SCC 73] observed as follows:-
Section 28 in The Trade And Merchandise Marks Act, 1958 [Entire Act]
Section 32 in The Income Tax Act, 1961 [Entire Act]
Section 27 in The Trade Marks Act, 1999 [Entire Act]
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