Lucent Group
Definition of copyright is not provided in the DTAA and therefore
definition of copyright provided in the Copyright Act, 1957 is relevant.
Section ... provides the definition of
copyright which reads as under:
"14. Meaning of Copyright. For the purpose of this Act, "copyright"
means
copyright is
infringed which for the sake of convenience is reproduced as under:
"CHAPTER XI Infringement of Copyright
51. When copyright infringed. -Copyright ... licence granted by the owner of the copyright or
the Registrar of Copyrights under this Act or in contravention of the conditions
of a licence
copyright is
infringed, which, for the sake of convenience, is reproduced as under:
CHAPTER XI
Infringement of Copyright
51. When copyright infringed. -Copyright ... licence granted by the owner of the
copyright or the Registrar of Copyrights under this Act or in
contravention of the conditions of a licence
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
look at the relevant sections of The Copyright Act .
Section 14 of this Act defines `Copyright' to mean : `the exclusive
right subject ... section 52 of the
Copyright Act, which enumerates certain acts that do not
amount to infringement of copyright. The relevant part of this
provision
Income Tax Act , rather,
the same are available under the Copyright Act, 1957 .
20. Moreover, the Hon'ble Delhi High Court in the case ... Literary work' as
provided under the domestic law viz. Copyright Act, 1957 should be
considered while deciding the scope of the term "Royalty
Income Tax Act , but, the same are
available under the Copyright Act, 1957 .
22. The Hon'ble Delhi High Court in the case ... Literary
work' as provided under the domestic law viz. Copyright Act, 1957 should be
considered while deciding the scope of the term ―Royalty
Income Tax Act , but, the same are
available under the Copyright Act, 1957 .
22. The Hon'ble Delhi High Court in the case ... Literary
work' as provided under the domestic law viz. Copyright Act, 1957 should be
considered while deciding the scope of the term ―Royalty
copyright. We
observe that Id. CIT(A) has considered the provisions of Section
14 and Section 37 of the Copyright Act, 1957. It is observed ... Copyright Act, 1957 lists several Acts in respect of a
work in relation to which exclusive right would be termed as copyright.
In the present
Assuming without admitting that Broadcast reproduction right is included
in copyright under Copyright Act , the learned C1T(A) erred in holding
income from grant ... defined under the Act. Accordingly, the definition of copyright provided
under the Copyright Act, 1957 needs to be considered. The ld. AR
submitted that Section
