though both are literary works under the Copyright Act,
1957 .
The Income-tax Act and the Copyright Act operate in different fields. The object ... copyright "computer software" is different from copyright in any
"book" though both are literary works under the Copyright Act, 1957 .
Therefore
accruing in India and for determining use of copyright, provisions of Indian Copyright Act, 1957 will have to be considered. Recently inserted Section ... protected rights and unprotected rights. Thus a copyrighted secret formula may enjoy protection under Copyright Act , if expressed in a literary medium or a patented
copyright and
wherefore, a literary work is entitled to be registered as copyright. In India, the
provisions of Section 2(o) of the Copyright Act ... made to the respective law regarding definition of
'Copyright', namely, Copyright Act, 1957 , in India, wherein it is clearly stated
that "literary
nature of
'Royalty' under the Act and the India-Ireland Double Taxation
Avoidance Agreement (India-Ireland Treaty') stating that the issue ... space to be in the nature of 'Royalty' under the Act, even
after acknowledging that the Appellant is distributing/reselling the
advertisement space
act. The provisions of India-USA DTAA have a more
restrictive scope than the provisions of the Act ( section 90(2) of
the Act), hence ... term
'copyright'. The term 'copyright' is not defined under the
provisions of the Act. Therefore, the provisions of the Copyright
Act
act. The provisions of India-USA DTAA have a more
restrictive scope than the provisions of the Act ( section 90(2) of
the Act), hence ... term
'copyright'. The term 'copyright' is not defined under the
provisions of the Act. Therefore, the provisions of the Copyright
Act
Google Ireland Limited, Ireland vs Dcit (It), Jcit(Osd) (It) - Circle 1(1), ... on 26
Google Ireland Limited, Ireland vs Dcit (It), Jcit(Osd) (It) - Circle 1(1), ... on 26
Google Ireland Limited, Ireland vs Dcit (It), Jcit(Osd) (It) - Circle 1(1), ... on 26
Google Ireland Limited, Ireland vs Dcit (It), Jcit(Osd) (It) - Circle 1(1), ... on 26