Tag Archives: intangible

Owner’s situs is ‘intangible asset’ situs: DHC

In an important ruling, the Delhi High Court ruled that the location (situs) of the owner of an intangible asset would be the location of an intangible asset in the absence of any specific provision in the Income Tax Act, … Continue reading

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National Intellectual Property Rights Policy released: Govt.

Indian Government has released ‘National Intellectual Property Rights Policy’. http://goo.gl/GjIECS  

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Know-how, business contacts, business information, etc. intangible assets under Section 32(1)(ii) Income Tax act: ITAT

Delhi High Court ruled that Income Tax Appellate Tribunal erred in law in holding that know-how, business contacts, business information, etc. acquired as part of the slump sale described as “goodwill” were not entitled for depreciation under Section 32(1)(ii) of … Continue reading

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