held that ownership of copyright in a work is different from the
ownership of the physical material in which the copyrighted work
may happen ... only to authorize the licensee to have access
to the copyrighted database rather than granting any right in or
over the copyright as such
tables and compilations including
computer (databases). He thus, observed that computer programme was
considered as literary work under the Copyright Act . He was further ... copyright to use the copyright held by foreign company and payment
received by foreign company on this behalf was license to use the said database
Income-Tax Officer,, vs Magic Software Enterprises India Pvt. ... on 18 July, 2018
ु े
right to use any copyright of
literary, artistic or scientific work, etc.; thus, purchase of copyrighted article
does not fall in realm of „royalty ... payments towards subscription
charges / fees for use or access to database or portal also do not fall within the
definition of 'royalty
M/S. A.B. Sandvik Materials ... vs Dy. Comm. Of Income-Tax,, Pune on 24
