Delhi High Court
Case BriefsHigh Courts

Delhi High Court elucidated the treatment of subscription fees vis-à-vis royalties and technical services under both the Double Taxation Avoidance Agreement (DTAA) and the Income Tax Act and clarified the distinction between income from subscription fees and payments for intellectual property rights or technical consultancy services.

delhi high court
Case BriefsHigh Courts

“Impugned artistic work is not an original artistic work and primarily consists of mark ‘BOSS’, which does not belong to Respondent 1 and even the colour scheme of petitioner is substantially imitated by Respondent 1, which will supplement the finding that the impugned registration is not an original work.”

delhi high court
Case BriefsHigh Courts

“It is further pointed out that, without filing any response to the present plaint, Defendant 2 is continuing to mislead the public into believing that no license is required to be obtained from the plaintiff before exploiting the recordings in which it has copyright.”