Software — India Copyright Cases
20 decisions indexed
Page 1 of 1 · 20 total
Dassault Systèmes Solidworks Corporation & Anr. v.Mr. Madhav Arora & Ors.
The Plaintiffs, owners of the SOLIDWORKS software copyright, filed a suit seeking permanent injunction against infringement. The court passed several orders, including granting an ex parte ad-interim injunction and allowing various procedural applications related to evidence and service.
Dassault Systemes Solidworks Corporation & Anr. v.Mr. Shashikant Sharma & Anr.
The Plaintiffs, owners of the SOLIDWORKS software copyright, filed a suit seeking permanent injunction for infringement. The court passed several orders, including granting an ex parte ad-interim injunction and appointing a Local Commissioner to inspect the defendants' systems.
M/S Applesoft v.The Director General, Centre for Development of Advanced Computing & The Director, Centre for Development of Advanced Computing & The Secretary to Government, Department of Information Technology
M/S Applesoft filed a Regular First Appeal challenging a trial court judgment that dismissed its suit seeking permanent injunction and damages. The plaintiff claimed breach of an implied contract by Defendant No. 1 (C-DAC) related to free distribution of Tamil language software. The High Court upheld the dismissal, primarily finding that the Bengaluru Civil Court lacked territorial jurisdiction over the dispute.
Mentor Graphics Ireland Ltd. v.Acit, Circle- 2(2)(1), International ...
Mentor Graphics Ireland Ltd. appealed against an assessment order holding that consideration received from supplying/distributing its copyrighted software was chargeable to tax as 'Royalty' under the India-Ireland Double Taxation Avoidance Agreement (DTAA). The Tribunal, following Supreme Court precedents, ruled that payments made for resale through EULAs do not constitute royalty for the use of copyright.
Csg International Ltd v.Ddit International Taxation Circle 1
The assessee (Csg International Ltd) appealed against an order taxing revenue earned from supplying software as 'royalty'. The core dispute was whether the payment for using copyrighted software constituted a transfer of copyright rights or merely a license to use a copyrighted article. The Tribunal relied on Supreme Court judgments, concluding that non-exclusive licenses do not attract royalty under DTAAs.
Attachmate Corporation v.DCIT, International Taxation, Circle-1(1)(1)
The assessee, a US company dealing in software products, challenged the Assessing Officer's order which treated income received from Indian distributors as 'Royalty' chargeable under Article 12 of the India-USA DTAA. The Tribunal held that since no right in copyright was being transferred, the consideration could not be taxed as royalty.
Yennes Infotech (P) Ltd. v.The Managing Director, eNoah Solution Pvt. Ltd.
Yennes Infotech appealed an order rejecting its plaint, which sought permanent injunctions and damages for alleged copyright infringement related to customized Tally Software. The court upheld the rejection, finding that the first defendant acted as an authorized agent and the second defendant was a licensee with a valid right to use the software.
Qliktech International Ab v.DCIT (International Taxation)
The assessee, Qliktech International AB (a Swedish company), was assessed income from the sale of its software products (Qlikview) as 'royalty' under Section 9(1)(vi) and Article 12 of the India-Sweden DTAA. The Tribunal ruled in favor of the assessee, holding that the mere transfer of a copyrighted article does not constitute a transfer of copyright or payment for use/acquisition of rights, and thus is not taxable as royalty.
Refread Solutions Private Limited v.Scientific E-Resource
The plaintiff, a company providing digital online libraries (Refread), sued the defendant for infringing its copyright and engaging in unfair competition. The plaintiff alleged that the defendant was promoting a similar product ('Read Smart Digital') using the plaintiff's tagline and had copied 87% of the website content and 100% of the product. The court found infringement and granted relief.
Aveva Information Technology India Pvt.Ltd. v.DCIT-9(1), Mumbai
The assessee, Aveva Information Technology India Pvt.Ltd., challenged the disallowance of license fees paid to its parent company, AVEVA UK, arguing that payments for distributing copyrighted software products in India did not fall under the definition of 'royalty'. The Tribunal ruled in favor of the assessee, holding that such distribution payments were not royalty and thus no TDS was required.
Dy.CIT-LTU, Centre-1 v.Tata Consultancy Services Ltd.
The appeal challenged the Assessing Officer's disallowance of expenses incurred by TCS Ltd. on imported software due to non-deduction of TDS, arguing that the payment constituted 'royalty'. The Tribunal examined whether the purchase was for acquiring a copyrighted article or merely goods for trading purposes.
Adit (It) 3(2), Mumbai v.First Advantage P. Ltd, Mumbai
The Revenue appealed against the CIT(A)'s decision holding that payments made by First Advantage Pvt. Ltd. for using CSPi software from FADV US were not 'royalty' subject to TDS. The core dispute was whether limited access to copyrighted software constitutes royalty or merely payment for a copyrighted article.
Tekla Corporation v.Survo Ghosh
The plaintiffs, Tekla Corporation, sued the defendants for unauthorized installation and use of their copyrighted software, Tekla Structures. The defendants raised a defense of 'copyright misuse,' arguing that the plaintiffs' licensing terms were restrictive and anti-competitive. The court rejected this defense, holding that Indian law does not recognize copyright misuse as a valid statutory or equitable defence.
Bea Systems Inc. v.Deputy Director of Income-tax (International Taxation), Circle 1(1), Bangalore
The dispute concerned whether payments received by M/s. BEA Systems Inc., from its Indian subsidiary for the distribution of 'shrink-wrapped software' constituted royalty, leading to tax deduction at source requirements. The Tribunal upheld the lower authorities' view that the payment was indeed royalty.
Microsoft Regional Sales Corporation v.Deputy Director of IT, C/o S.R. Batliboi & Co
The petitioner, Microsoft Regional Sales Corporation, challenged additions made by the Assessing Officer regarding its revenue receipts from licensing Microsoft products. The core issue was whether these payments constituted taxable royalty income in the hands of the assessee. The Tribunal followed a previous ITAT decision and held that although the amount constitutes royalty, it is not assessable in the petitioner's hands.
Pine Labs Pvt. Ltd. v.Gemalto Terminals India Pvt. Ltd.
Pine Labs, a software development company, developed an IOCL fleet card system for Gemalto Terminals India Pvt. Ltd. The dispute arose when Gemalto sub-contracted the project to a third party (QCI Technologies), leading Pine Labs to claim ownership and protection of its source code under the Copyright Act. The court set aside the lower court's order, reinstating the injunction in favor of Pine Labs during the pendency of the suit.
Kensoft Infotech Limited v.Sundaram BNP Paribas Home Finance Ltd.
Kensoft Infotech Limited filed a suit seeking permanent injunction and damages against Sundaram BNP Paribas Home Finance Ltd. and Sundaram Infotech Solutions Ltd. The lower court referred the matter to arbitration based on an alleged clause in agreements with R1. Kensoft appealed, arguing that copyright infringement was outside the scope of the arbitration agreement as not all parties were signatories.
Pine Labs Pvt. Ltd. v.Gemalto Terminals India Pvt. Ltd.
Pine Labs sued Gemalto Terminals India Pvt. Ltd. for copyright infringement related to its software (Version 1.03) used in the IOCL Fleet Card Program. The dispute centered on whether the plaintiff had validly assigned all intellectual property rights to the defendant under the MSA, especially concerning subsequent modifications after the original work order expired.
Astor Technologies v.L.B.Thiagarajan
Astor Technologies appealed a single judge's order that dismissed their application for an interim injunction against L.B.Thiagarajan regarding alleged infringement of copyright in the 'ASTOR EAZY DESIGN' software. The appellants argued they were the owners and the respondent illegally took the source code, while the court found it premature to grant an injunction without a full trial.
Mphasis Bfl Ltd. v.Income Tax Officer (Taxation)
The assessee, Mphasis Bfl Ltd., challenged the demand raised by the Income Tax Officer regarding non-deduction of tax at source on payments made for purchasing computer software from non-residents. The core issue was whether these payments constituted royalty under the Income Tax Act, given that the company only acquired a right to use the software, not the underlying copyright.
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