Case List

Royalty / Fees for Technical Services (FTS)

CASE LIST A copyrighted article does not fall within the purview of Royalty (under the Finland DTAA) Director of Income Tax vs. Ericsson, 343 ITR 370  Director of Income Tax vs. M/s. Nokia Networks Oy, [2013] 358 ITR 259 (Delhi) [Summary] Director of Income Tax vs. Infrasoft Ltd., (2014) 264 CTR (Del) 329 [Summary] Payments to Satellite Operators for…

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…