Property Law

Difference Between Lease and License

The term ‘lease’ and ‘license’ are defined under Section 105 of the Transfer of Property Act and Section 52 of the Indian Easements Act respectively. Section 105 of Transfer of Property Act: “Lease Defined. A lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express…

Copyright | Intellectual Property Rights | Tax Law | Technology Law

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…

Intellectual Property Rights | Patent | Technology Law

Microsoft v. Motorola

Microsoft v. Motorola C.A No. C10-18230LR FACTS: In October 2010, Motorola sent two letters[1] to Microsoft, offering to license its H.264 and 802.11 Standard Essential Patents (SEPs) on terms that, Microsoft calculated, would result in a royalty of $4 billion. These two SEPs related to certain Wi-Fi and video compression SEPs. Microsoft responded by filing…