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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
eu
Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Microsoft Regional Sales Corporation
Respondent / Defendant
Deputy Director of IT, C/o S.R. Batliboi & Co
Dispute Summary
The petitioner, Microsoft Regional Sales Corporation, challenged additions made by the Assessing Officer regarding its revenue receipts from licensing Microsoft products. The core issue was whether these payments constituted taxable royalty income in the hands of the assessee. The Tribunal followed a previous ITAT decision and held that although the amount constitutes royalty, it is not assessable in the petitioner's hands.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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