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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)
Adit (It) 3(2), Mumbai
Respondent / Defendant
First Advantage P. Ltd, Mumbai
Dispute Summary
The Revenue appealed against the CIT(A)'s decision holding that payments made by First Advantage Pvt. Ltd. for using CSPi software from FADV US were not 'royalty' subject to TDS. The core dispute was whether limited access to copyrighted software constitutes royalty or merely payment for a copyrighted article.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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