The book is a thematic commentary on the law relating to taxation of royalty payments in respect of copyright both under the Income-tax Act, 1961 and tax treaties. The book deals with payments for transfer of rights in respect of copyright and for the use of copyright, to give a sharply focussed...

In intellectual property law, “exhaustion” refers to the extinction of the entitlement to prevent the further sale of a product once the product has been put on the market. Developing such a limitation becomes necessary in order to reconcile the exclusivity granted under intellectual...