https://www.taxtmi.com/caselaws?id=252979 The appeals filed by the assessee for Assessment Years (AY) 2001-02 and 2002-03 were partly allowed, while the appeal for AY 2004-05 was treated as partly allowed. Both appeals filed by the revenue were dismissed. The Tribunal upheld various decisions including treating consideration for sharing information as taxable revenue receipt, bifurcating consideration for trade mark and goodwill, disallowing interest expenditure without nexus to investments, and excluding certain amounts from book profits under Section 115JB. en-us Wed, 05 Nov 2014 00:00:00 +0530 Mon, 23 Feb 2015 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252979 The appeals filed by the assessee for Assessment Years (AY) 2001-02 and 2002-03 were partly allowed, while the appeal for AY 2004-05 was treated as partly allowed. Both appeals filed by the revenue were dismissed. The Tribunal upheld various decisions including treating consideration for sharing information as taxable revenue receipt, bifurcating consideration for trade mark and goodwill, disallowing interest expenditure without nexus to investments, and excluding certain amounts from book profits under Section 115JB. Case-Laws Income Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252979