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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)
Csg International Ltd
Respondent / Defendant
Ddit International Taxation Circle 1
Dispute Summary
The assessee (Csg International Ltd) appealed against an order taxing revenue earned from supplying software as 'royalty'. The core dispute was whether the payment for using copyrighted software constituted a transfer of copyright rights or merely a license to use a copyrighted article. The Tribunal relied on Supreme Court judgments, concluding that non-exclusive licenses do not attract royalty under DTAAs.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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