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1 - 3 of 3 (0.17 seconds)India Cements Ltd., Madras vs Commissioner Of Income-Tax, Madras on 8 December, 1965
2. Expenses incurred in registering a trade mark are quite a different matter. Before registration of a trade mark, business is carried on over a length of time and has acquired a reputation. Normally there is a business carried on when registration of a trade mark is made. There can be a trade mark even without registration. Registration of a trade mark is made in order that it may be protected by the relative statutory provisions. It is clear, therefore, that expenses incurred in , registering a trade mark can well be said to be expenses laid out wholly for the purpose of the business which the assessee has been carrying on. Nor do we think that India Cements Ltd. v. Commissioner of Income-tax, is of assistance in deciding the question. In the course of running the business, expenditure was incurred for obtaining loans which were used in the business and such expenditure was held to be on the revenue side. That is not the case here.
Commissioner Of Income-Tax, Kerala vs Malayalam Plantations Ltd. on 20 December, 1962
3. Our attention has been invited to the following observations in Commissioner of Income-tax v. Malayala Plantations Ltd.,
"It may also comprehend payment of statutory dues and taxes imposed as a pre-condition to commence or for carrying on of a business; it may comprehend many other acts incidental to the carrying on of business."
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