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![Consideration received on Sale of ‘Patent’ is Taxable under the head ‘Capital Gain’: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/02/Patent-Capital-Gain-Taxscan.jpg "Consideration received on Sale of ‘Patent’ is Taxable under the head ‘Capital Gain’: ITAT Mumbai [Read Order]")
Consideration received on Sale of ‘Patent’ is Taxable under the head ‘Capital Gain’: ITAT Mumbai [Read Order]
In M/s. Bharat Serums & Vaccines Ltd. v. ACIT, the division bench of the Mumbai Income Tax Appellate Tribunal held that the sale consideration...