https://www.taxtmi.com/highlights?id=72575 MAT computation u/s 115JB - addition of the amortization of Intangibles - The intangible assets are acquired and owned by the assessee company pursuant to the approved Scheme.- There is perpetual and irrevocable transfer of the intangible assets such as Trade Marks to the assessee company. - The contention of the Ld. AO that there was no transfer of ownership of the assets to the assessee company is incorrect - Addition deleted - AT en-us Mon, 16 Oct 2023 08:41:30 +0530 Mon, 16 Oct 2023 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72575 MAT computation u/s 115JB - addition of the amortization of Intangibles - The intangible assets are acquired and owned by the assessee company pursuant to the approved Scheme.- There is perpetual and irrevocable transfer of the intangible assets such as Trade Marks to the assessee company. - The contention of the Ld. AO that there was no transfer of ownership of the assets to the assessee company is incorrect - Addition deleted - AT Highlights Income Tax Mon, 16 Oct 2023 08:41:30 +0530 https://www.taxtmi.com/highlights?id=72575