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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
*
Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Department Of Income Tax
Respondent / Defendant
Solid Works Corporation, Mumbai
Dispute Summary
The appeal was filed by the Department of Income Tax, arguing that payments received by Solid Works Corporation for its shrink-wrap software constituted royalty under the Indo-US DTAA. The Tribunal upheld the CIT(A)'s decision, finding that the payment was merely for the purchase of a copyrighted article and not a right to use copyright.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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