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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)
Deputy Commissioner Of Income-Tax
Respondent / Defendant
Chander Mohan
Dispute Summary
The dispute concerned whether royalties received by Chander Mohan for his patented invention (a hydraulic system for tractors) constituted taxable income. The assessee claimed the receipts were capital in nature because he had irrevocably assigned the patent rights to his employer, CMERI. The Tribunal ultimately ruled that since the assignment was irrevocable and the organization bore the R&D costs, the receipts were not revenue income.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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