note reads as under:-
"The assessee had rights in certain trade mark under the name and style of Nirma and
Nima which were self ... revenue authorities to be accepted that the trade-marks/brands are
composite and cannot be bifurcated between the period's pre 1991 and post
manufacturing activities due to which there has been marked change in the composition
of sales of the appellant with the manufacturing sales increased in manifold
copy right,
trade marks owned by the firm. According to Courts, variety of
elements go into making of goodwill and its composition varies in
different
against the composite order of the Commissioner of Income
IT(ss)A Nos. 366 to 370/Ahd/2012
Priya Holding Pvt.Ltd. vs. ACIT
Asst.Years ... preliminary objection of
the assessee which seeks to put question mark over the legitimacy of the
additions/disallowances made under s.153A
claimed capital receipt not
taxable, Rs.25 crores for assignment of trade mark which were claimed capital receipt
and not taxable as well ... balance sheet. Ld. D.R. further submitted that agreement is a
composite agreement for not only assignment of trademark but also for relinquishment
of right
CTCL software. We find
that the Assessing Officer has discussed the composition of computer by
stating that physical component from which the computer is construed ... provides
depreciation on "know-how, patents, copy rights, trade marks, license,
franchises or any other business or commercial rights of similar nature being
intangible
Sun Pharma Laboratories Ltd.,, Mumbai vs The Dy. Commissioner Of Income Tax, ... on 6 October
2125/Ahd/11 A.Y. 08-09 [ACIT(OSD) vs.
Consume r Marke ting (India) Pvt. Ltd.] Page 8
aside and that of Assessing Officer ... present case because in the
present case, there is no composite bill raised by the
commission agent and as per the AR of the assessee
Polymers Pvt. Ltd. work 22/-
3 Asiatic Composit Purchase and job 84,83,296/ CUP
Ltd. work -
The Assessing Officer further observed that the assessee ... company purchased
chemical products from its AEs and bench mark the same using CUP
method. The Assessing Officer observed that certain transactions were price
beyond
The Dy. Cit, Circle-1(1)(2),, ... vs Cadila Healthcare Ltd.,, Ahmedabad on 3 March
