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    <title>2014 (9) TMI 1147 - KARNATAKA APPELLATE TRIBUNAL</title>
    <link>https://www.taxtmi.com/caselaws?id=200400</link>
    <description>The Tribunal held that the transactions between the appellant and the CBUs did not involve the transfer of the right to use the trademark, as the agreements focused on brewing and distribution of beer with strict control by the appellant over trademark usage. The Tribunal affirmed the FAA&#039;s decision, citing the Supreme Court&#039;s criteria for trademark transfer. Regarding the &quot;Kingfisher&quot; trademark for mineral water, the Tribunal found no transfer of trademark rights, considering the agreements as intellectual property services. The Tribunal allowed the appeals, dismissing the State&#039;s cross appeals and overturning tax levies on royalty, instructing compliance with regulations and return of records.</description>
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    <pubDate>Fri, 26 Sep 2014 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 1147 - KARNATAKA APPELLATE TRIBUNAL</title>
      <link>https://www.taxtmi.com/caselaws?id=200400</link>
      <description>The Tribunal held that the transactions between the appellant and the CBUs did not involve the transfer of the right to use the trademark, as the agreements focused on brewing and distribution of beer with strict control by the appellant over trademark usage. The Tribunal affirmed the FAA&#039;s decision, citing the Supreme Court&#039;s criteria for trademark transfer. Regarding the &quot;Kingfisher&quot; trademark for mineral water, the Tribunal found no transfer of trademark rights, considering the agreements as intellectual property services. The Tribunal allowed the appeals, dismissing the State&#039;s cross appeals and overturning tax levies on royalty, instructing compliance with regulations and return of records.</description>
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      <pubDate>Fri, 26 Sep 2014 00:00:00 +0530</pubDate>
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