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
royalty
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
FEMA Xiaomi Saga
by Dr Srikant Parthasarathy† and Dr Amirthalakshmi R††
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
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.
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
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