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Galatea Ltd, Mumbai vs Assessee on 29 June, 2016

held: "Computer programs are the product of an intellectual process, but once implanted in a medium are widely distributed to computer owners. An analogy ... transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once
Income Tax Appellate Tribunal - Mumbai Cites 45 - Cited by 0 - Full Document

Galatea Ltd, Mumbai vs Assessee on 24 February, 2016

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
Income Tax Appellate Tribunal - Mumbai Cites 37 - Cited by 0 - Full Document
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