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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)
Matrix Laboratories Ltd.
Respondent / Defendant
Income Tax
Dispute Summary
The assessee, Matrix Laboratories Ltd., appealed against the Assessing Officer's order regarding various deductions. A key issue was whether patent infringement income received from Les Laboratories Servier related to 'Perindopril' could be included in export turnover for Section 10B deduction. The Tribunal also addressed the disallowance of superannuation contributions.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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