Allani Ferid v. Assistant Controller of Patents and Designs

Date of Decision: 20th July, 2020 (IPAB) Brief facts On 17.07.2002, the Appellant had filed a patent application entitled “Method and Device for Accessing Information Sources and Services of the Web”. On 19.11.2004, the Appellant requested for the examination for the patent application which was rejected on the ground that it lacked an inventive step….

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Director of Income Tax vs. Infrasoft Ltd.

Director of Income Tax vs. Infrasoft Ltd. Delhi High Court 22.11.2013 Key Words: taxability, use of software,  royalty, double taxation, Double Taxation Avoidance Agreement, license, transfer of copyright, transfer of copyrighted article, copyright, computer programme Relevant Statutory Provisions: Income Tax Act, 1961: Ss. 260A, 9(1)(vi), Double Taxation Avoidance Agreement (DTAA): Article 7, 12(3) Facts: The Respondent/Assessee (A) in this case…