entail parting with any copyright, and is
different from a licence issued under Section 30 of the Copyright Act,
which is a licence which grants ... copyright is parted with
and consequently, no infringement takes place, as is recognized by
Section 52(1)(aa) of the Copyright Act. It makes
copyright right" and a
"copyrighted article". Copyright is distinct from the material object, copyrighted.
Copyright is an intangible incorporeal right ... licence in respect of
copyright. Copyright or even right to use copyright is distinguishable from sale
consideration paid for "copyrighted" article. This sale
property rights in computer software is recognized and protected by the Copyright
Act and as per the provisions of s. 14(b) of the said ... purchase of a
copyrighted article wherein no copyright right is transferred either as per the
Copyright Act or even as per the U.S. Regulations
subject to the Provisions of this Act, to do or authorize the doing of any
of the following acts in respect of a work ... Copyright Act and observe that the assessee is not
authorized to do any of acts mentioned in the Copyrights Act . The Indo
US treaty also
clear from the above said analysis of the DTAA, Income Tax Act,
Copyright Act that the payment would constitute 'royalty' within the meaning ... payment for the acquisition of a
'copyrighted article' and not the 'copyright' as such and hence,
is not 'royalty
clear from the above said analysis of the DTAA, Income Tax Act,
Copyright Act that the payment would constitute 'royalty' within the meaning ... payment for the acquisition of a
'copyrighted article' and not the 'copyright' as such and hence,
is not 'royalty
copyright of the said monogram
having secured a registration of the said copyright under No.A-
39006/83 under the Copyright Act, 1957 .
WHEREAS
computer to perform certain functions.
Such softwares will copyrighted. The service providers
having absolute copyright will agree to part with their ... India Switzerland DTAA. The assessee also relied
upon the Copyright Act to state that copyright means
an "exclusive right". This argument however
computer to perform certain functions.
Such softwares will copyrighted. The service providers
having absolute copyright will agree to part with their ... India Switzerland DTAA. The assessee also relied
upon the Copyright Act to state that copyright means
an "exclusive right". This argument however
computer to perform certain functions.
Such softwares will copyrighted. The service providers
having absolute copyright will agree to part with their ... India Switzerland DTAA. The assessee also relied
upon the Copyright Act to state that copyright means
an "exclusive right". This argument however
