UNITED BREWERIES LTD,,SRIKAKULAM vs. JCIT TDS RANGE, VISAKHAPATNAM
In the result, appeals of the assessee are dismissed
ITA 454/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-2009
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :
For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201
2) of the Trademarks Act 1999, permitted use of the Trademarks of UBL by BREWER is deemed to be used by UBL itself, not only for the purpose of Trademarks Act, 1999 but for any other law.
10.4. No amount shall be payable to UBL for the permitted use of the Trademark by BREWER except for the Brand
