Arctic
Invent
Case Registry
Dashboard
Case Explorer
Back to Explorer
Update Case Entry
Manually curate individual case documents inside the PostgreSQL engine.
Case Lawsuit Title
*
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)
M/s. Shell India Markets Private Limited
Respondent / Defendant
Income Tax Department (represented by ITO International Taxation)
Dispute Summary
The assessee, Shell India Markets Private Limited, challenged the tax department's order holding that payments made for accessing copyrighted software constituted royalty and were liable for TDS. The Tribunal examined whether the payment was for a mere user right or a transfer of copyright rights. Following precedents favoring the assessee (specifically citing the Delhi High Court), the Tribunal held that the sale/transfer of software in this context is not taxable as royalty. Consequently, the appeal was allowed, and the assessee was found not liable to deduct tax at source.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
Cancel
Update Case