https://www.taxtmi.com/caselaws?id=801092 Pre-amendment consideration for the sale of self-generated trademarks and trade brands is capital in nature but is not chargeable to capital gains where the cost of acquisition and improvement is unascertainable and no retrospective deeming rule applies. A dissolution clause providing indefinite, profit-linked payments may assign user rights rather than transfer ownership; subsequent consideration for ownership rights is therefore not royalty, annuity, or income from other sources. An arbitral award determining ownership and entitlement binds its parties unless evidence supports a colourable or non-genuine arrangement. Where the related tax addition does not survive, concealment penalty is not leviable. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801092 Pre-amendment consideration for the sale of self-generated trademarks and trade brands is capital in nature but is not chargeable to capital gains where the cost of acquisition and improvement is unascertainable and no retrospective deeming rule applies. A dissolution clause providing indefinite, profit-linked payments may assign user rights rather than transfer ownership; subsequent consideration for ownership rights is therefore not royalty, annuity, or income from other sources. An arbitral award determining ownership and entitlement binds its parties unless evidence supports a colourable or non-genuine arrangement. Where the related tax addition does not survive, concealment penalty is not leviable. Case-Laws Income Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801092