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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)
Mentor Graphics Ireland Ltd.
Respondent / Defendant
Acit, Circle- 2(2)(1), International ...
Dispute Summary
Mentor Graphics Ireland Ltd. appealed against an assessment order holding that consideration received from supplying/distributing its copyrighted software was chargeable to tax as 'Royalty' under the India-Ireland Double Taxation Avoidance Agreement (DTAA). The Tribunal, following Supreme Court precedents, ruled that payments made for resale through EULAs do not constitute royalty for the use of copyright.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
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