copyright right" and a "copyrighted article".
Copyright is distinct from the material object, copyrighted. Copyright is
an intangible incorporeal right ... copyright license. True, "copyright" is not defined; yet
what works are capable of copyright protection is spelt out in the
Copyright Act . Sections
under the Act and that of a
'copyright' under the Copyright Act, 1957 held that what was sold by
the non-resident ... COoperator did not acquire any of the
copyrights referred to in Sect] (b) of the Copyright Act,1957 .
55. Once we proceed on the basis
under the Act and that of a 'copyright'
8
under the Copyright Act, 1957 held that what was sold by the non-resident ... Operator did not acquire any of the copyrights referred to in Sect]
(b) of the Copyright Act,1957 .
55. Once we proceed on the basis
under the Act and that of a 'copyright' under the Copyright Act, 1957 held that
what was sold by the non-resident ... COoperator did not acquire any of the copyrights
referred to in Sect] (b) of the Copyright Act,1957 .
55. Once we proceed on the basis
hold
that distinction had to be made between acquisition of copyright and
copyrighted article; copyrighting was distinct from material object.
66. The Hon‟ble High ... 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
words, codes,
schemes. He then referred to section 2(o) of Copyright Act, 1957, which defined
'literary work' to include computer programmes, tables ... observed that computer programme was
considered as literary work under the Copyright Act . He was further of the view that
which the copyrighted work may happen to be
embodied. Parting with copyright entails parting with the right to do any
of the acts mentioned ... There has been no parting with
copyright as envisaged within the meaning of Section 14 of the Copyright Act
by the Licensor (assessee) to Licensee
word 'book' is not defined under the Income-tax Act . We, therefore, take the meaning of the word 'book ... departmental representative, deals with its meaning in the context of the Copyright Act, 1842. There the book is defined as every volume, part or division
which the copyrighted work may happen to be
embodied. Parting with copyright entails parting with the right to
do any of the acts mentioned ... section 14 of the Copyright Act.
Where the core of a transaction is to authorize the end-user to have
access to and make
object code of these softwares has been
protected under the copyright act, these softwares can even qualify as secret
formula or secret process. Even ... Then the Hon'ble High Court considered the issue of copyright and copyrighted
article or programme copy and held that the transfer of right
