Clause 7 of the
franchise agreement remained under an obligation to pay to BCCI-IPL the
annual Franchise fee of the following amount ... That as stands gathered from the
franchise agreement, the making of the aforesaid payment of Franchise fee by
the assessee to BCCI
franchise" referred to in Sec. 32(1)(ii) of the Act,
thus constituted a capital expenditure; and (ii) that as the Franchise
fees ... franchise, from exploitation of which revenues were
generated in its hands, therefore, the claim of the assessee that the
payment of the Franchise fee
erred in deleting the disallowance of Rs.44.76
crores being franchise fees paid to BCCI to participate in the IPL by
holding the same ... franchise rights constitute a depreciable asset is that
such franchise right should be owned wholly or partly
by the appellant. Merely because franchise rights
Member (J)
1. The dispute relates to the ineluctability of "franchise fees" in the assessable value of the 'concentrates ... dated 30th April, 1987 was issued proposing to include the 'Franchise fee' towards the use of trade mark and good-will
restaurant operated or franchised by the JV
company till June 30,2002. From July 2002 the
'Initial Franchise Fee' has been revised ... each Restaurant operated or franchised by Licensee pursuant thereto,
licensee shall pay McDonald's an initial franchise fee in the amount
letter to BCCI, inter alia, requesting for
reduction in the franchise fees on 10th January 2011.
xi. KCPL addressed a letter dated 7 th February ... KCPL,
inter alia, rejecting the request of KCPL for reduction in franchise fees
on the ground that the same is contrary to the terms
letter to BCCI, inter alia, requesting for
reduction in the franchise fees on 10th January 2011.
xi. KCPL addressed a letter dated 7 th February ... KCPL,
inter alia, rejecting the request of KCPL for reduction in franchise fees
on the ground that the same is contrary to the terms
cannot collect any other fee from such holder of mining lease. Hence, collection of fee in the name of mineral franchise fee by the APMDC ... collect such mineral franchise fee through APMDC as it cannot directly collect such fee.
8. The Government cannot claim any fee other than
Contentions of Respondent................................................ 11
Analysis & Findings................................................................. 13
Refund of Franchise Fee.................................................... 18
Refund of Admitted amount.............................................. 22
Limitation................................................................................ 26
Counter Claim of Appellant ... Respondent
agreed to pay Rs. 85 lacs as a non-refundable franchise fee
[hereinafter referred to as "Franchise Fee"] for a period
entered into Project Co-operation and Investment Agreement, and, Mining Franchise Fee Agreement, with certain conditions. Thereafter, the fourth respondent-Corporation applied for transfer ... withdraw consent at this stage. With regard to collection of Mining Franchise Fee, the case of the petitioner was that, the same was questioned
