Intangible - Judgment Search Results

Lim Yam Hong Vs. Lam Choon and Company

Court: Mumbai

Reported in: (1928)30BOMLR757

darling j 1 this case was tried by sir james murison chief justice and the nature of the matter in...

Sony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner o ...

Court: Delhi

..... as knowledge of distribution channels customer relationship trade secrets etc investment in marketing intangibles was derived from amongst others the company s level of advertisement marketing and ..... application of cp method in transactions involving full fledged manufacturer who owns valuable product intangibles i e a manufacturer who has incurred considerable cost on research development patent .....

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court: Income Tax Appellate Tribunal ITAT Delhi

..... promoted the assessee cannot ask for any compensation from its ae in this regard intangible assets including brand goodwill intellectual property etc contribute to a company s intrinsic value ..... specifically provides for methods to determine taxable income in connection with the transfer of intangible property providing for the developer assister rules dealing with the economic relationship of the .....

Newark Morning Ledger Co. Vs. United States

Court: US Supreme Court

..... and the courts difficulty is that group of assets sometimes denominated customer based intangibles this group includes customer lists insurance expirations subscriber lists bank deposits cleaning service ..... the continued and voluntary patronage of customers the question has been whether these intangibles can be depreciated notwithstanding their relationship to the expectancy of continued patronage b .....

Curry Vs. Mccanless

Court: US Supreme Court

..... court of tennessee conceiving that the fourteenth amendment requires the transmission at death of intangibles to be taxed at their situs and there only considered that the primary question ..... the consequent cleavage between the rules of law applicable to tangibles and those relating to intangibles are attributable to the exclusive dominion exerted over the tangibles themselves by the government .....

Areva T and D India Ltd Vs. the Deputy Commissioner of Income-tax

Court: Delhi

..... in one business another may dominate in another business and yet because of its intangible nature it remains insubstantial in form and nebulous in character those features prompted lord ..... assessee which was hitherto being carried out by the transferor without any interruption the aforesaid intangible assets are therefore comparable to a license to carry out the existing transmission and .....

Maruti Suzuki India Ltd Vs Additional Commissioner of Income Tax.....

Court: Delhi

..... the multinationals are normally engaged the provisions cover assets tangible as well as intangible services investments loans and shares securities the paramount objective behind enactment of ..... well recognized worldwide which helps mul in entering any export market intangibles smc owns significant intangibles like designs drawings patents trademarks know how technical information research findings .....

Foster’s Australia Limited Vs. Commissioner of Income-tax, Aurang ...

Court: Authority for Advance Rulings

..... property of any kind undoubtedly includes intellectual property which is but a species of intangible property trade marks brand goodwill technical know how relating to the manufacture of goods ..... if they have become integral parts of some local business rejected geoffreys claim that its intangible assets were located exclusively in its corporate headquarters in delaware 8 8 another decision worth .....

Fulton Corp. Vs. Faulkner

Court: US Supreme Court

..... commerce than the corporate income tax placed on intrastate commerce held north carolina s intangibles tax discriminates against interstate commerce in violation of the dormant commerce clause pp 330 ..... under modern compensatory tax cases and darnell cannot save it v north carolina s intangibles tax facially discriminates against interstate commerce it fails justification as a valid compensatory tax .....

Asarco Inc. Vs. Idaho State Tax Comm'n

Court: US Supreme Court

..... or business and includes income from the acquisition management or disposition of tangible and intangible property when such acquisition management or disposition constitute s integral or necessary parts of ..... jurisdictional basis for taxation at the commercial domicile is grounded in the fact that intangibles are an integral part of the business this justification supports the principle of .....