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Transfer of trade mark

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17 December 2010 Can a stand be taken that there will be no capital gain on sale of treadmark when the cost of acqusition associated with it is zero
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CA. BHAVIK DILIPBHAI MEHTA

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CA. BHAVIK DILIPBHAI MEHTA (Expert)
18 December 2010 Even though there is no cost of acquistion associated with the trademark, but when you sell the same there will be profit/gain arising on its transfer.

Trademark per se is a capital asset & hence any profit or gain ariising on transfer of a capital asset shall be chargeable to income tax under the head capital gain.
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