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Description
Intellectual Property and Taxation is a comprehensive guide on the tax implications upon intellectual property. The book seeks to explore the conundrums that exist when intellectual property comes under the purview of germane tax laws prevalent in India. It analyses the tax consequence of intellectual property transactions under the various dimensions of tax law. This book brings together a team of authors with considerable practical expertise in intellectual property and taxation. Each chapter is authored in a manner to provide the general provisions of tax related legislation vis-a-vis their implications on intellectual property, with excerpts of Important
cases and administrative pronouncements setting out the main aspects of taxation of intellectual property.
This book will serve as a ready-reckoner to students of law, legal practitioners, and accountants.
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Contents
Chapter 1. Intellectual Property and Taxation - Sudhir Raja Ravindran
Chapter 2. Intellectual Property and Income Tax - G.N. Gopalrathnam
Chapter 3. Intellectual Property and Sales Tax - N. Sriprakash
Chapter 4. Intellectual Property Rights - Implications Under Service Tax
- S.A. Saravana Kumaran
Chapter 5. Intellectual Property and Customs Law - Sudhir Raja Ravindran
and S.A. Chenthil Kumaran
Chapter 6. Intellectual Property and Central Excise - Krupa Venkatesh and
S.A. Saravana Kumaran
Chapter 7. Intellectual Property and Stamp Duty - Sudhir Raja Ravindran
Appendices
Appendix 1 - Circular No 80/10/2004 dated 17 September 2004
Appendix 2 - Circular No 56/5/2003 dated 25 April 2003
Appendix 3 - Circular No 21 of 1969 dated 9 July 1969
Appendix 4 - Circular No 619/10/2002 dated 19 February 2002
Appendix 5 - Notification No 8/2003 dated 1 March 2003
Appendix 6 - Notification No 17/2004 dated 10 September 2004
Appendix 7 - Notification No 21/2003 dated 20 November 2003
Index
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Author Details
Sudhir Raja Ravindran is an Attorney-at-law in India and Solicitor of England & Wales. He holds a BE (Mech) Degree from the University of Madras, a Masters Degree in Manufacturing Systems Engineering from the Warwick Manufacturing Group and Masters Degree in law {LL M) from the School of Law, University of Warwick.
Mr. Ravindran has had varied specialised education in intellectual property from WIPO (Geneva), NALSAR University, Indian Institute of Management at Lucknow and Ahmedabad. He has also completed the 'Intellectual Property Specialization Program' jointly offered by the University of South Africa and WIPO, and the 'IPR Training Course for Patent Experts' conducted by the Japan Patent Office. He is a representative of ICC India in the Commission on Intellectual Property of ICC (Paris), and an individual Observer of the Intellectual Property Constituency of ICANN.
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