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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)
Qliktech International Ab
Respondent / Defendant
DCIT (International Taxation)
Dispute Summary
The assessee, Qliktech International AB (a Swedish company), was assessed income from the sale of its software products (Qlikview) as 'royalty' under Section 9(1)(vi) and Article 12 of the India-Sweden DTAA. The Tribunal ruled in favor of the assessee, holding that the mere transfer of a copyrighted article does not constitute a transfer of copyright or payment for use/acquisition of rights, and thus is not taxable as royalty.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
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