1948 (3) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in Commissioner of Income-tax, Bombay City v. Century Spinning Weaving and Manufacturing Company Ltd [1947] 15 ITR 105 . In that case this Court held that the expenditure incurred for applying for trade mark under the Trade Marks Act was an expenditure attributable to revenue inasmuch as it was recurring and it did not bring into existence an asset or an advantage for the enduring benefit of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mshedji has tried to persuade us that the case decided by us is really distinguishable. I am afraid it is not possible to do so. All that Sir Jamshedji can contend is that prior to the 25th February, 1937, a suit could lie for an infringement of the trade mark which was not registered and after the 25th February, .1937, such a suit would not lie unless the trade mark was registered and, therefore,....