royalty Archives | SCC Times

Subscription amount received from e-journals cannot be treated as royalty: Delhi High Court

“For a service to be categorized as a technical service, it has to be concerned with applied science, i.e., using scientific knowledge for practical applications, or industrial science concerning, relating to, or derived from industry.”

Case Briefs High Courts

Karnataka High Court rejects Xiaomi Technology’s challenge to the constitutional validity of S. 37-A of FEMA

While Xiaomi’s petition was held to be maintainable on the fulcrum of Article 14, however, the impugned provision as per the High Court did not manifest any arbitrariness.

Case Briefs High Courts

Delhi High Court denies Nokia’s plea of directing Oppo to pay royalty to Nokia under Order 39 Rule 10 CPC in Standard Essential Patents (SEPs) case

Delhi High Court: In a case where application was filed by Nokia under Order 39 Rule 10 of CPC, the

Case Briefs High Courts

Mad HC decides on includability of royalty / guarantee commission in business profit for the purpose of calculation of deduction under S 80 HHC of IT Act

Madras High Court: A Division Bench of R Mahadevan and Sathya Narayan Prasad, JJ. dismissed the tax appeal holding that guarantee commission

Op Eds OP. ED.

FEMA Xiaomi Saga

by Dr Srikant Parthasarathy† and Dr Amirthalakshmi R††

Case Briefs High Courts

Bom HC | Can a person’s image be used for a commercial purpose, without his/her express written consent? Justice G.S. Patel elaborates directing Amazon Prime to take down the telecast of a movie using a person’s private image

Bombay High Court: G.S. Patel, J., while addressing a matter wherein the offence of defamation has been alleged, expressed: Simply using another’s

Case Briefs Supreme Court

Amounts paid by Indian companies to non-resident manufacturers/suppliers for resale/use of the computer software not royalty, hence, not taxable in India: Supreme Court [Read detailed report]

DTAA provisions must be treated as law and followed by Indian courts, notwithstanding what may be contained in the Income Tax Act to the contrary, unless more beneficial to the assessee.

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT | India-Germany Tax Treaty | Subscription fee earned by Elsevier for online database held not royalty or fee for technical services, and thus not taxable in India

Income Tax Appellate Tribunal (ITAT): A two-member Bench of Saktijit Dey, Judicial Member and Manoj Kumar Aggarwal, Accountant Member, allowed the appeal

Case Briefs High Courts

MP HC | Vehicle of first-time offender not to be confiscated where rule is for penalty of 30 times the royalty of mineral being illegally transported

Madhya Pradesh High Court: This petition was filed before a Division Bench of S.C. Sharma and Virender Singh, JJ., against the order