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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Amount received by the assessee as a consideration for ...


Trademark Transfer Income Taxed as Capital Gain, Not Business Income: Key Tax Consideration for Trademark Assignments.

July 2, 2015

Case Laws     Income Tax     AT

Amount received by the assessee as a consideration for transfer/assignment of trade mark to the assignee is in the nature of capital receipt and to be taxed as capital gain and not as business income. - AT

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