copyright or for a copyrighted article. If it is for copyright, it should be
classified as royalty, both under the Income-tax Act and under ... licence in respect of copyright. Copyright or even right to use
copyright is distinguishable from sale consideration paid for "copyrighted" article. This
sale
Indian
Vs. G aya Prasad G upta 'Rasal' on Copyright Act
9 t h August, 1970
Infoseek Solutions vs. Keral a Law Judgment ... Act.
7. The word literary work has not defined under the Act but has been
defined by section 2(o) of the Copyright Act
said to right to use copyright in computer
software. Section 14 of the Copyright Act, 1957 explains the meaning of "Copyright"
as under ... copyright in the computer software.
In other words none of the rights as is envisaged under Sec.14(a) or (b) of the Copyright
Act
taking backup copy would amount to copyright work under section 14(1)
of the Copyright Act and the payment made for the grant ... copyright'. Given the meaning of theterm 'copyright' as has
been discussed above in the Copyright Act, 1957 , we note that the revenue
orrightto use any copyright.There is a distinction between
'copyrighted article' and 'copyright right'. The term 'copyright ... copyright'. Given the meaning of theterm 'copyright' as has been discussed
above in the Copyright Act, 1957 , we note that the revenue
been defined by sect ion 2(0) of the Copyright Act , 1957. The
expression literary work covers which are expressed in printing
or writing irrespective ... under:
"Literary and artistic work in the Int ernational
Copyrights Act , 1886, 'unless the context otherwise
requires, means every book, print, lit hograph
section 201 of the Act for not deducting TDS under section 194J of the Act
on outright purchase of copyright.
l(b). That ... Contract
Works for the Territory for the full copyright period as per the Copyright Act, 1957 , as
amended from time to time. The Company
owner of the original plate within the meaning of the Copyright Act, 1957 and any extensions or modifications thereof of each performance recorded under ... such act and things.
These clauses show that the producers assign or transfer their copyright over the records relating to the film to the assessee
with patents but with copyright. Copyright is a species of incorporeal property. The Copyright Acter, 1911, which is a consolidating Act repealing earlier Acts, makes ... exist. The assignment of the copyright is in writing, as required by Section 17 of the Copyright Act. The book, which
194J of the Act the AO had invoked the provision of section
40(a)(ia) of the Act and disallowed the same ... share of the
legal settlement due to Microsoft for violation of copyright Act. As the same is penal
in nature, it was the submission that
