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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
*
us
in
upc
eu
Category
*
Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
McDonalds India Pvt. Ltd.
Respondent / Defendant
Commissioner Of Trade and Taxes, New Delhi
Dispute Summary
This batch of cases addressed the tax implications of franchise agreements under various state sales tax laws. The core dispute centered on whether the royalties received by franchisors for allowing franchisees to use their brand system constituted a 'transfer of the right to use goods' (trademark). The Delhi High Court ultimately held that the franchise agreements only grant a limited right to use, and do not constitute an outright transfer of IP rights. Consequently, the tax demands levied on these transactions were quashed.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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