https://www.taxtmi.com/caselaws?id=422470 Royalty from the trademark had to be reconsidered because the trademark registration certificate showed the brand was registered in the name of Marriott Worldwide Corporation during the relevant assessment years, making the identity of the brand owner central to taxability. The Tribunal held that this question required fresh examination by the Assessing Officer, and the application of the representative assessee provisions and tax deduction position also could not be finally determined without further inquiry. The matter was therefore restored to the Assessing Officer for reconsideration under the Income-tax Act, 1961. en-us Fri, 06 May 2022 00:00:00 +0530 Sat, 14 May 2022 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422470 Royalty from the trademark had to be reconsidered because the trademark registration certificate showed the brand was registered in the name of Marriott Worldwide Corporation during the relevant assessment years, making the identity of the brand owner central to taxability. The Tribunal held that this question required fresh examination by the Assessing Officer, and the application of the representative assessee provisions and tax deduction position also could not be finally determined without further inquiry. The matter was therefore restored to the Assessing Officer for reconsideration under the Income-tax Act, 1961. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422470