Plaintiff Favorable
at Income Tax Appellate Tribunal - Ahmedabad
3 plaintiff favorable decisions from Income Tax Appellate Tribunal - Ahmedabad.
Plaintiff Favorable Decisions
3 cases | Page 1 of 1
International Education & Research Foundation v.Deputy Commissioner of Income Tax, International Tax (DCIT)
The assessee, International Education & Research Foundation, challenged the charging of TDS and interest by the DCIT regarding annual payments made to international educational boards like IBO/Cambridge. The Assessing Officer held these payments constituted royalty for using trademarks. The Tribunal condoned the delay in filing and restored the matter to the AO for further clarification on the nature of the lump sum fees.
International Education & Research Foundation v.Deputy Commissioner of Income Tax, International Tax (DCIT)
The assessee, International Education & Research Foundation, appealed against orders charging TDS and interest on annual payments made to international education boards like IBO/Cambridge. The Assessing Officer held that these payments constituted royalty for the use of trademarks and services provided by the overseas institutions. The Tribunal condoned the delay and restored the matter to the Assessing Officer for further clarification regarding the nature of the lump sum fees.
M/S. Precision Bearing Pvt. Ltd. v.The Addl. Cit, Range-5, Ahmedabad
The Revenue appealed against the CIT(A)'s order regarding the disallowance of trade mark expenditure. The assessee also filed a cross-objection concerning the calculation of depreciation on machinery. The Tribunal partly allowed both appeals, addressing issues related to intangible asset deduction and depreciation.
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