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Case Lawsuit Title
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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)
Income-Tax Officer And Ors.
Respondent / Defendant
Shriram Bearings Ltd.
Dispute Summary
The Revenue challenged the High Court's decision regarding the taxability of payments made by Shriram Bearings Ltd. (an Indian company) to Nippon Soike Kabushiki Kaisha (N.S.K., a Japanese non-resident) for the purchase of trade secrets and technical know-how related to roller bearings. The court ruled that the transaction of selling trade secrets alone did not establish a 'business connection' in India, thus holding the payment was not taxable.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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