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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)
M/S Soktas Tekstil Sanayi Ve Ticaret As
Respondent / Defendant
ACIT, International Taxation
Dispute Summary
The assessee, a Turkish non-resident entity specializing in textile production, received consideration for granting an exclusive and perpetual license to use its trademarks and brand names to its Indian subsidiary. The core dispute was whether this payment constituted royalty or capital gains under the India-Turkey Double Taxation Avoidance Agreement (DTAA).
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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