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
11
Page 12
JUDGMENT
as nil and the deduction claimed did not represent the value of the
know-how, copyrights and trademarks.
28.
We leave open the question of the applicability of Section 35A
and Section 35AB of the Act for an appropriate case. This is because
learned counsel submitted that if the Assessee is given the benefit of
Section
