https://www.taxtmi.com/caselaws?id=207146 The Appellate Tribunal ITAT, Chennai upheld the treatment of the payment received by the assessee as capital gains, dismissing the appeal filed by the Revenue. The judgment focused on evaluating intangible assets, the transfer of brand names, and the applicability of relevant provisions of the Income-tax Act, 1961, in determining the taxability of the transaction. en-us Wed, 15 Dec 2010 00:00:00 +0530 Fri, 31 May 2013 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207146 The Appellate Tribunal ITAT, Chennai upheld the treatment of the payment received by the assessee as capital gains, dismissing the appeal filed by the Revenue. The judgment focused on evaluating intangible assets, the transfer of brand names, and the applicability of relevant provisions of the Income-tax Act, 1961, in determining the taxability of the transaction. Case-Laws Income Tax Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207146