copyright" indicating the legislative
intent to treat "copyright" independently of the words "literary, artistic or scientific work".
Therefore, "copyright ... expressions
"the transfer of a copyright right" and "the transfer of a copyrighted article". The question of
royalty in respect
Indian Copyright Act 1957 as
amended in 1994 software are entitled to
copyright protection. The Assessee possesses
Copyright in the software, which it can enforce ... right in respect of
copyright by the Assessee and it was a case of mere
transfer of a copyrighted article. The ITAT noted that
Tribunal drew a distinction between acquisition of a copyright and purchase of copyrighted article. Accordingly to the learned Counsel for the assessee, the acquisition ... owner retains the copyright and what he transfers under the license agreement is only a copy of copyrighted article. He also relied on the decision
copyright rights of such
literary work. Distinction has to be made
between the acquisition of a "copyright right"
and a "copyrighted article ... respect of copyright. Copyright or
even right to use copyright is distinguishable
from sale consideration paid for "copyrighted"
article. This sale consideration
assessee drew our attention to Article 1 , Article 2. Article 26g, Article 26h and Article 27 of the Swedish Copyright law, as found ... copy of a copyrighted work does not amount to transfer of copyright or exploitation of the copyright and mere making copies of computer programmes
exploitation of such copyright in the software,that it was different
from the use of the copyrighted article i.e. the software itself,that ... right to use the copyright of the
software,that the assessee merely had the domain over the copyrighted article and used such
copyrighted article
learned counsel went on to make a distinction between 'copyrighted article' and 'copyright' rights. The learned counsel illustrated ... copyright rights is borne out by the preamble. The learned counsel went on to impress that the distinction between 'copyrighted article
Copyright Act , unauthorized sale or distribution of the copy infringes owners copyright. As per the commentary of Article 12 of OECD model of tax convention ... indicates that in all the cases the copyright is retained with the owner and only the copyrighted article has been sold to the Distributor
copyright or transfer of right to use of copyright.
As mentioned above, copyright is different from the work in
respect of which copyright subsist, WIPRO ... copyright. Copyright or even
right to use copyright is distinguishable from sale consideration
25
Shell International Techonology
International BV.
paid for "copyrighted" article
like, which ownership of
the copyright preserves exclusively for the copyright owner.
Purchaser may buy the copyrighted article and can use the
article ... respect of copyright. Copyright or even right to use
copyright is distinguishable from sale consideration paid for
'copyrighted' article. This sale consideration
