A royalty is a sum of money legally required to be paid to a person or business in exchange for the continued use of their assets, such as franchises, natural resources, and works protected by copyright. Musicians get paid royalties … Read More
Google India Pvt. Ltd. v. CIT In the Income Tax Appellate Tribunal IT(IT)A 1190/Bang/2014 Before Mr Sunil Kumar Yadav, Judicial Member, and Mr Inturi Rama Rao, Accountant Member Decided on May 11, 2018 Relevancy of the Case: Whether payments made … Read More
Music Broadcast Ltd. v. Tips Industries Ltd. & Ors. In the Intellectual Property Appellate Board S.R. 18/2020/CR/DEL Before Justice Manmohan Singh, Chairman, Mr N. Surya Senthil, Technical Member, and Mr S.P. Chockalingam, Technical Member Decided on September 18, 2020 Relevancy … Read More
Harikrishna Dave v. Umesh Patel & Ors. In the High Court of Bombay Comm. IP Suit (L) 1434/2021 Before Justice G.S. Patel Decided on February 18, 2021 Relevancy of the Case: Consent Terms between the parties for settlement of a … Read More
Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax (2022) 3 SCC 321 In the Supreme Court of India Civil Appeal 8733-8734/2018 Before Justice R.F. Nariman, Justice Hemant Gupta, and Justice B.R. Gavai Decided on March 2, … Read More
DCIT v. HP Services (Singapore) Pvt. Ltd. In the Income Tax Appellate Tribunal ITA 3209-3210/Del/2018 Before Mr R.K. Panda, Administrative Member, and Mr NK Choudhry, Judicial Member Decided on March 31, 2022 Relevancy of the case: Taxation of payments made … Read More