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Bombay High Court Quashes VAT Assessment Order for FY 2013-14 Against Luxembourg-Based Companies Due to Gross Violation of Natural Justice and Backdating of Order. Assessment order found to be pre-dated and based on no notice or hearing, rendering it null and void.

The petitioners, comprising two Luxembourg-based companies (Petitioners 1 and 2) and their Indian group company (Petitioner 3), challenged an assessme...

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Supreme Court Reverses High Court in Contract Dispute Over Business Transfer vs. License Agreement. The Court held that the agreement was a transfer of existing business, not a license in premises under Bombay Rent Act, based on plain contractual language excluding extrinsic evidence.

The appeal arose from a dispute over an agreement dated 07.02.1963 between the appellant, who inherited a stationary business from her deceased husban...

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Supreme Court Allows State's Appeal in Motor Vehicle Registration Fee Dispute — Rule 55A of MP Motor Vehicles Rules Valid. State can charge separate fee for reserved registration numbers under Section 41(6) of Motor Vehicles Act, 1988.

The Supreme Court allowed the appeal filed by the State of Madhya Pradesh against the High Court judgment that had quashed Rule 55A of the Madhya Prad...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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Bombay High Court Dismisses Appeal in Property Dispute, Upholds Trial Court's Refusal to Vacate Injunction. Court holds that a tenant cannot be dispossessed without due process of law and that the trial court's order refusing to vacate ad-interim injunction was not perverse.

The appeal arose from a judgment and order dated 24th June 2004 passed by the learned trial Judge on Applications at Exh.5 and Exh.36 in Special Civil...