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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Definition of 'Patentee' Clarified for Section 115BBF of Income Tax Act 1961; Includes Multiple Inventors on Patent Register.</h1> 'Patentee' refers to the individual recognized as the true and first inventor of an invention, whose name is recorded in the patent register as per the Patents Act. This definition applies for the purposes of section 115BBF of the Income Tax Act 1961. It includes any such individual when multiple inventors are registered as patentees for the same patent under the Patents Act.

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