design and model rights,
knowhow, and all current and future copyrights and rights to databases relating to
design, distribution, marketing and sale of licensed products ... Model Rights, Know How and all current and future copyrights and rights to databases relating
to the design, production, distribution, marketing and sale
artistic related intangible assets, such as, literary works and
copyrights, musical compositions, copyrights, maps , engravings;
ITA No.2204/Ahd/2013
Meghmani Organics Ltd. vs. DCIT ... data processing related intangible assets, such as, proprietary
computer software, software copyrights, automated databases, and
integrated circuit masks and masters;
(e) engineering related intangible assets
consideration for the
use of or the right to use, any copyright of literary, artistic
or scientific work including cinematograph films, or films or
tapes ... work" as including computer
programmes, table compilation including computer databases.
The term 'copyright' in case of a 'computer program
scientific, technical services, there
is transfer of copyright to the extent of having acccess to the database
maintained by the assessee. In other words
nature of
Royalty and Royalty agreements found in the Royalty-Stat Database were
better functionally comparable to the assessee than the comparables selected
by assessee ... Royalty-stat
database in the following manner:
Name of Name of Description of agreement Royalty
Licensor Licensee rate
Ruffnation New Line Exclusive copyrights license
commercial database which
the software operates upon, may be treated as payments for use or right
to use copyright in a literary or scientific work
what should be the correct price at which Acquired Business Database
should have been purchased. In this view of the matter and in the light ... indeed in error
in restricting the value of Acquired Business Database at Rs.3 crores as
against Rs.12 crores paid by the assessee
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
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
Edenred Pte Ltd, Mumbai vs Dcit (It) 2(2)(1), Mumbai on 20 July, 2020
