2015 (11) TMI 496

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....shnakumar, Sr. Adv. Mr. Arijit Prasad, Adv. Ms. Rachana Srivastava, Adv. Ms. Rashmi Malhotra, Adv. Mr. R. Bajaj, Adv. Mrs. Anil Katiyar, Adv. For the Respondent : Mr. R P BhAtt, Sr. Adv. Ms. Manisha T. Karia, Adv. Ms. Srishti Rani, Adv. ORDER 1. Delay condoned. 2. Leave granted. 3. The revenue aggrieved by the refusal of the High Court to frame certain questions of law for considera....

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....years? C. Whether the Appellate Tribunal has substantially erred in holding that Trademark Registration fee and Patent fee (Rs.37,92,606/- and Rs. 15,49,880/-) are revenue expenses, when the expenses were incurred for registration of Trademark in that country and also for registration of Patent, which are intangible assets under section 32(1)(ii) of the Act? D. Whether the Appell....