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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)
International Bridge Technologies Middle East DMCC
Respondent / Defendant
Deputy Commissioner of Income-Tax, International Taxation, (2)(1)(1)
Dispute Summary
The assessee, a UAE-based company engaged in bridge design, challenged an assessment order classifying professional fees received for providing Design Support Services for the Versova-Bandra Sea Link Project as taxable royalty. The assessee argued that since ownership of the designs was outrightly transferred to Systra India, it constituted a sale of intellectual property rather than a right to use, thus not falling under the DTAA definition of royalty.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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