{"id":3763,"date":"2019-01-26T03:45:01","date_gmt":"2019-01-26T03:45:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-modern-home-care-products-ltd-2019-174-itd-209-delhi-trib\/"},"modified":"2019-05-07T11:43:19","modified_gmt":"2019-05-07T11:43:19","slug":"ito-v-modern-home-care-products-ltd-2019-174-itd-209-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-modern-home-care-products-ltd-2019-174-itd-209-delhi-trib\/","title":{"rendered":"ITO  v.  Modern Home Care Products Ltd. (2019) 174 ITD 209 \/ 197 TTJ 377\/ 174 DTR 209(Delhi)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , though the\u00a0trade mark is a capital asset which was transferred by an agreement for a period of two years, as the cost of acquisition is not ascertainable\u00a0 receipt is capital receipt and not liable to capital gains tax.( AY. 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.55: Capital gains- No cost of acquisition &#8211;  Transfer of trade mark- Cost of acquisition is not ascertainable \u2013 Not liable to tax [ S.2(14),4, 45,48  , 55(2)(a)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3763","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-YH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3763"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3763\/revisions"}],"predecessor-version":[{"id":5405,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3763\/revisions\/5405"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}