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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)
N.V. Philips Gloeilempenfabrieken Bindhhoven, Holland
Respondent / Defendant
Commissioner Of Income-Tax (No. 1)
Dispute Summary
This case involved a dispute over whether payments received by N.V. Philips from an Indian company for providing technical knowledge regarding Vitamin D manufacturing constituted a technical assistance fee or royalty. The core issue revolved around the nature of the agreement, which granted exclusive use of confidential processes and information to the Indian company under strict secrecy terms. The court ultimately held that because the process was treated as an exclusive secret property by Philips, the payment bore the character of royalty.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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