{"id":48046,"date":"2024-11-19T12:28:11","date_gmt":"2024-11-19T06:58:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/piramal-enterprises-ltd-v-dcit-2024-205-itd-636-mum-trib-6\/"},"modified":"2025-03-24T06:26:35","modified_gmt":"2025-03-24T00:56:35","slug":"piramal-enterprises-ltd-v-dcit-2024-205-itd-636-mum-trib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/piramal-enterprises-ltd-v-dcit-2024-205-itd-636-mum-trib-6\/","title":{"rendered":"Piramal Enterprises Ltd. v. DCIT (2024) 205 ITD 636 \/116 ITR 261(Mum.)(Trib.)"},"content":{"rendered":"<p>Assessee-company had claimed deduction under section 35A qua acquisition of trademark by SPPL which had been merged with assessee.\u00a0 Assessing Officer disallowed same. On appeal the Tribunal held that\u00a0 in view of decision of Tribunal in assessee&#8217;s own case that trademark is not alien to patent right as there is direct link between patent right and trademark, assessee was eligible to claim deduction under section 35A.\u00a0\u00a0 (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.35A : Acquisition-Patent rights-Copy rights-Trade mark-Merger-Eligible to claim deduction. <\/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":[21],"tags":[],"class_list":["post-48046","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cuW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48046","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=48046"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48046\/revisions"}],"predecessor-version":[{"id":52184,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48046\/revisions\/52184"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}