Delhi High Court: Subscription Received from Subscriber’s Cannot Be Treated as Royalty as No Copyright is Granted to Subscribers The Delhi High Court ruled that the subscription amount cannot be...
ITAT: If Control Over Ship Remains with Owner, Hire Charges received under Time Charter Agreement cannot be Taxable as Royalty The Income Tax Appellate Tribunal, Mumbai Bench (in short ITAT) by its...
Karnataka High Court Grants Relief to Google by Quashing ITAT's Order For Imposing Royalty Taxation for 'Adwords Program' The Karnataka High Court (HC) in the case titled M/s Google India Pvt. Ltd....
ITAT: As per Indo-Singapore DTAA Software Income Can't Be Considered As Royalty The Income Tax Appellate Tribunal (ITAT), Delhi bench, in the case titled Symantec Asia Pacific Pvt. Ltd. (Appellant/...
Revisiting well-trodden areas of Patent Law The latest case of Vectura vs. GlaxoSmithKline offers various insights on well-versed areas of patent law. This case touched upon aspects such as claim...
