Tag Archives: Trademarks

Sale of Trademark registered in India not taxable as owned by Australian company

By | July 27, 2016

Held An, by its very nature, does not have any physical form. Therefore, it does not exist in a physical form at any particular location. The legislature could have, through a deeming fiction, provided for the location of an intangible capital asset, such as intellectual property rights, but, it has not done so insofar as… Read More »