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Acit Company Circle Vi(1), Chennai vs Saipem India Projects Private Limited, ... on 23 December

Dcit, Chennai vs Hyundai Motor India Limited, ... on 27 April, 2017 I.T.A. No

copyrighted material rather than for the use of copyright. The distinction between the copyright and copyrighted article has been very well pointed ... reasoning inasmuch as the payment was not for use of copyright of literary database but only for access to the literary database under limited

held that any payment made to database owners outside India for accessing such databases and the services provided by such telecom operator to the customers ... library which could not be passed on to anyone else. Since the copyright was not for literary, artistic or scientific work, the payment

held that any payment made to database owners outside India for accessing such databases and the services provided by such telecom operator to the customers ... library which could not be passed on to anyone else. Since the copyright was not for literary, artistic or scientific work, the payment

intangible assets of Dealer Network, Vendor Relationship, Customer Database & Relationship and Trained Employee Base, without appreciating that these assets do not fall within ... identifiable, transferable or enforceable proprietary rights akin to know-how, patents, copyrights, trademarks, licenses or franchises, and hence, do not qualify as "business

intangible assets of Dealer Network, Vendor Relationship, Customer Database & Relationship and Trained Employee Base, without appreciating that these assets do not fall within ... identifiable, transferable or enforceable proprietary rights akin to know-how, patents, copyrights, trademarks, licenses or franchises, and hence, do not qualify as "business

held that any payment made to database owners outside India for accessing such databases and the services provided by such telecom operator to the customers ... library which could not be passed on to anyone else. Since the copyright was not for literary, artistic or scientific work, the payment

held that any payment made to database owners outside India for accessing such databases and the services provided by such telecom operator to the customers ... library which could not be passed on to anyone else. Since the copyright was not for literary, artistic or scientific work, the payment

short] on the intangible assets of dealer network, vendor relationship, customer database & relationship and trained employee base in the facts and circumstances ... made adjustments on account of depreciation on dealer network, vendor relationship, customer database & relationship and trained employee base and in first appeal