Executive Summary
The Revenue appealed against an order that allowed a disallowance of legal fees paid by the assessee to protect its brand name, 'Modella', from a dispute with M/s Modella Knitwear Ltd. The Tribunal upheld the CIT(A)'s decision, ruling that expenditure for protecting business assets is revenue in nature.
Practitioner Note
This case demonstrates the evidentiary and procedural standards applied in patent matters before Income Tax Appellate Tribunal - Mumbai. Understanding the court's reasoning in Deputy Commissioner Of Income Tax vs Modella Woollens Ltd. is valuable context for structuring arguments or assessing risk in similar proceedings.
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