Intangible Property - Judgment Search Results

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

Court: Delhi

..... affected by the value of intangible property such as trademark affixed on the tangible property transfer of tangible property with embedded intangible property normally is not considered a transfer of such intangible particularly when the controlled purchasers .....

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court: Mumbai

..... out in these circumstances the court had no occasion to consider its applicability to intangible property like intellectual property this is how bsnl has been interpreted by us in tata sons we think ..... and use subway petition clause 8 e of the agreement p 41 or return the intangible property at the end of the franchise agreement s term 60 then the transaction might arguably .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

..... to this section clarifying the meaning of the expression international transaction and intangible property then it becomes clear that both have again been defined in inclusive manner ..... 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

..... tens law of federal income taxation 23a 01 p 7 1990 goodwill is not amortizable intangible property because its useful life cannot be ascertained with reasonable accuracy emphasis added it must ..... law 251 253 1975 amortization is the commonly accepted way of referring to depreciation of intangible property the statute and the regulations however use only the term depreciation 572 572 newark morning .....

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

Court: Authority for Advance Rulings

..... presence in india at the crucial point of time as a result of transfer the intangible property that was being used by fosters india till the date of transfer will now be ..... states the following observations made by the court of appeals are pertinent 35 being intangible property a trademark can only have physical presence beyond the state of its creation in .....

Curry Vs. Mccanless

Court: US Supreme Court

..... set practical limits to taxation by others p 307 u s 364 3 rights in intangible property are but relationships between persons which the law recognizes by attaching to them certain sanctions ..... a tax upon the transfer at death by a resident of the state of his intangible property wherever located including transfers under powers of appointment both the court of chancery of tennessee .....

Smartchem Technologies Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97TTJ(Ahd.)818

..... by virtue of the sale for a consideration of rs 29 crores including its total intangible property of whatever genre and human resources is in effect not in a position to provide ..... was to include entire business undertaking situated at ponada including movable and immovable properties and all other tangible and intangible assets relating to the business of manufacturing of aforesaid chemicals 4 4 .....

Adams Express Co. Vs. Ohio State Auditor

Court: US Supreme Court

..... considered therefore is whether there is bolonging to these express companies intangible property property differing from the tangible property a property created by either the combined use or the manner or ..... shares in a joint stock company represent not only its tangible property but also its intangible property including therein all corporate franchises and all contracts privileges and goodwill .....

Greenough Vs. Tax Assessors

Court: US Supreme Court

..... of a resident of new york the evidences of the intangible property were at all times in new york and the life ..... to certain as yet undetermined future beneficiaries the evidences of the intangible property in the estate of george h warren and in the ..... by the federal constitution have been accustomed to assess property taxes upon intangibles wherever held or deposited belonging to their citizens and .....

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 ..... find no adequate justification for such a preference although a fictionalized situs for intangible property sometimes has been invoked to avoid multiple taxation of ownership there is nothing .....