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“Section 2(11)(b)”

Section References (mined)Section 2Section 2(11)(b)4 judgments

M/S. INDO NATIONAL LIMITED,CHENNAI vs. ACIT, CORP CRICLE -2(2). CHENNAI, CHENNAI

In the result, both the appeals of the assessee are partly allowed

ITA 1405/CHNY/2023[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

Section 35

find that, these rights ts’ and accordingly, we find that, these rights within the definition of ‘intangible asset’ as set out in Section 2(11)(b) of within the definition of ‘intangible asset’ as set out in Section 2(11)(b) of within the definition of ‘intangible asset ... Section 2(11)(b) of the Act and therefore in our considered view, the assessee was legally the Act and therefore in our considered view, the assessee was legally the Act and therefore in our considered view, the assessee was legally entitled to depreciation thereon

M/S. INDO NATIONAL LIMITED,CHENNAI vs. ACIT COPRATE CRICLE-2(2), CHENNAI, CHENNAI

In the result, both the appeals of the assessee are partly allowed

ITA 1404/CHNY/2023[2015-16]Status: DisposedITAT Chennai19 Mar 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

Section 35

find that, these rights ts’ and accordingly, we find that, these rights within the definition of ‘intangible asset’ as set out in Section 2(11)(b) of within the definition of ‘intangible asset’ as set out in Section 2(11)(b) of within the definition of ‘intangible asset ... Section 2(11)(b) of the Act and therefore in our considered view, the assessee was legally the Act and therefore in our considered view, the assessee was legally the Act and therefore in our considered view, the assessee was legally entitled to depreciation thereon

STAR TELEVISION ENTERTAINMENT LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

ITA 1814/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Dec 2023AY 2009-10

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 143(3)

basis of the definition of capital asset in Section 2(14) of the Income Tax Act, 1961 and intangible asset in Section 2(11)(b) of the Income Tax Act, 1961, the trademark, brands, goodwill, business and commercial rights (Right over bandwidth, approvals, sanctions, licenses etc.) will constitute asset

STAR ASIA REGION FZ LLC,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

ITA 1813/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Dec 2023AY 2009-10

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 143(3)

basis of the definition of capital asset in Section 2(14) of the Income Tax Act, 1961 and intangible asset in Section 2(11)(b) of the Income Tax Act, 1961, the trademark, brands, goodwill, business and commercial rights (Right over bandwidth, approvals, sanctions, licenses etc.) will constitute asset