https://www.taxtmi.com/caselaws?id=788203 Gratuity and leave encashment paid on voluntary retirement are treated as separate terminal benefits arising from service conditions, not as part of the amortisable expenditure under the voluntary retirement scheme; for the relevant pre-amendment year, they remained allowable business expenditure. Consideration for transfer of self-generated trademarks with goodwill, before the statutory amendment bringing trademarks and brand names into capital gains computation, was not chargeable as business income or capital gains where no ascertainable cost of acquisition existed. Consideration for transfer of marketing rights and know-how was treated as capital in nature because it represented relinquishment of an income-earning apparatus rather than ordinary trading receipts. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 13 Jul 2026 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788203 Gratuity and leave encashment paid on voluntary retirement are treated as separate terminal benefits arising from service conditions, not as part of the amortisable expenditure under the voluntary retirement scheme; for the relevant pre-amendment year, they remained allowable business expenditure. Consideration for transfer of self-generated trademarks with goodwill, before the statutory amendment bringing trademarks and brand names into capital gains computation, was not chargeable as business income or capital gains where no ascertainable cost of acquisition existed. Consideration for transfer of marketing rights and know-how was treated as capital in nature because it represented relinquishment of an income-earning apparatus rather than ordinary trading receipts. Case-Laws Income Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788203