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-?-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.