M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE
The appeals are disposed of in the above terms
C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37
iii)
Whether the Tribunal had erred in directing the Assessing Officer
1
Page 2
JUDGMENT
to capitalize the value of trademarks, copyright and technical
know-how by treating the same as plant and machinery and grant
depreciation therein?
3.
In its conclusion, the High Court answered the first two
questions in the negative and the third question in the affirmative
