sale or offer for sale, section 14(b)(ii) of
the Copyright Act, 1957, could not be invoked to bring the
case within the fold ... acquisition of partial rights in the
copyright (without the transferor fully alienating the
copyright rights) will represent a royalty where the
consideration is for granting
defined in Explanation 2 to section 9(1)(vi)
of the Act and therefore liable to tax in India".
"2.2 That ... Life the
user rights in the copyrighted article (Viz OPUS) and not right to use the copyright of
OPUS and thus cannot be regarded
acquired
any know-how, patents, copyright, trademark etc., to match with the
provisions of section 32(1) of the Act to entitle it to claim ... similar issue in the case of CIT Vs SMIFS
Securities Ltd. , [2012] 252 CTR (SC) 233 and also relied on the order of
ITAT Ahmedabad
Appeals) erred in upholding interest under sections
234B and 234D of the Act.
6. That the appellant craves leave to add to and / or alter ... Annexure 1 to the assessee's written submissions dt.4.7.2012
and clearly were in the nature of application software. It was submitted
reserved at the hearing held on 19/01/2012.
Decision announced on 25 January 2012:
The Commission has perused the written submissions of the Respondents ... AIIMS are original literary works, copyright to which vests in AIIMS. Further, as per Section
57 of the Copyright Act, 1957, AIIMS is statutorily required
such under the provisions of the Copy
Right Act, 1957 with the Registrar of Copyrights bearing registration
No.A/49899/88 dated 7.7.1988. The assessee ... allowing subsidiary company to expand itself.
10
975/Hyd/2012
M/s Shriram Chits (P) Ltd.
The growth of business of the assessee over
1167/Mds/2012
entitled for depreciation under the provisions of the Income Tax
Act /Rules. The intangible assets which are specified ... Rules are 'know-how, patents, copyrights, trademarks, licences,
franchises or any other business of commercial rights of
singular nature'. Any other intangible asset
2011/001317
Right to Information Act 2005Under Section (19)
Date of decision : 20 March 2012
Name of the Appellant : Mr. Tony Paul
Company Secretary ... Appellant had sought
a number of information in respect of the Copyright (Amendment) Bill 2010. The
CPIO had provided the information and had asked
Ref: Case No. 25/2010, 41/2010, ... vs .£33 U?" £~':S5=..Ig1"
Dp World P. Ltd, Mumbai vs Assessee on 3 October, 2012
IN THE INCOME TAX
