Google India Pvt. Ltd. v. CIT

The Cyber Blog IndiaCase Summary

Whether payments made for acquiring marketing and distribution rights for a computer programme to a foreign company constitute royalties under the Income Tax Act, 1961?

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.

The Cyber Blog IndiaCase Summary

Deciding the fixed royalty fee for broadcasting songs through radio

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.

Rugved MahamuniCase Summary

Consent Terms between the parties for settlement of a copyright ownership dispute

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

DCIT v. HP Services (Singapore) Pvt. Ltd.

Rugved MahamuniCase Summary

Taxation of payments made by Indian companies for software services to a foreign company

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