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Royalty earned by 'Qualcomm' on allowing OEMs to use its CDMA technology in handsets not taxable in India

May 5, 2018[2018] 93 80 (Delhi - Trib.)/[2018] 65 ITR(T) 248 (Delhi - Trib.)

IT/ILT : Where assessee licensed its key patents to CDMA technology to original equipment manufacturers (OEM) outside India, under an agreement, against royalty, since agreement was for use of 'intellectual property' owned and patented by assessee for purpose of manufacture of subscriber units and infrastructure equipment outside India, which were not India specific, it could not be said that OEMs used assessee's patent for carrying on business in India and royalty in question could not be brought to tax under section 9(1)(vi)(c)

IT/ILT : Where there was no transfer of any right in respect of copyright by assessee and it was a case of mere transfer of a copyrighted article, payment of royalty was for a copyrighted article and could not be considered as royalty either under Income-tax Act or under DTAA

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