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Smartchem Technologies Ltd. vs Income Tax Officer on 28 July, 2005

transfer all its tangible and intangible assets including know-how, license, permits, intellectual property rights, etc. as part of acquiring business undertaking at the consideration ... there is no scope for separate payment to be made for any intellectual property. No specific intellectual business/ commercial right was acquired by the assessee
Income Tax Appellate Tribunal - Ahmedabad Cites 85 - Cited by 10 - Full Document

Sonata Information Technology Ltd. vs Additional Commissioner Of ... on 31 January, 2006

copyright is either capital gain or commercial income. As per the intellectual property right law, Indian Copyright Act prohibits sale or hire of computer software ... since the definition covers consideration in respect of different attributes of mainly intellectual properties some of which are overlapping as well. Thus, a computer programme
Income Tax Appellate Tribunal - Bangalore Cites 59 - Cited by 9 - Full Document
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