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Case Lawsuit Title
*
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)
Attachmate Corporation
Respondent / Defendant
DCIT, International Taxation, Circle-1(1)(1)
Dispute Summary
The assessee, a US company dealing in software products, challenged the Assessing Officer's order which treated income received from Indian distributors as 'Royalty' chargeable under Article 12 of the India-USA DTAA. The Tribunal held that since no right in copyright was being transferred, the consideration could not be taxed as royalty.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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