view that this payment is for exploitation of copyrighted database, through
licence, and accordingly, taxable as royalty. It was noted that 'royalty ... copyrighted material rather than for the use of
copyright. The distinction between the copyright and copyrighted article has been very well
pointed
view that this payment is for exploitation of copyrighted database,
through licence, and, accordingly, taxable as royalty. It was noted that 'royalty ... copyrighted material rather than
for the use of copyright. The distinction between the copyright and copyrighted article
has been very well pointed
general database converts it into a structured and
quality controlled specific database analogous to a general physical
library. Thus, he observed that the database ... copyrighted
material rather than for the use of copyright. The distinction
between the copyright and copyrighted article has been very
well pointed
Acit Company Circle Vi(1), Chennai vs Saipem India Projects Private Limited, ... on 23 December
works and ;
copyrights, musical compositions, copyrights, maps, engravings;
(d) data processing related intangible assets, such as, proprietary
computer software, software copyrights, automated databases, and
integrated ... works and
copyrights, musical compositions, copyrights, maps , engravings;
(d) data processing related intangible assets, such as, proprietary
computer software, software copyrights, automated databases, and
integrated
akin to 'copyrighted articles'. The
subscribers do not receive any right to use the copyright in the
videos/database at any point ... copyright' but rather payments for access to
copyrighted products, i.e., the videos on the assessee's
database. The Mumbai Bench
submitted that the payments are made for usage of the database
by the group companies for hiring of potential candidates. The
reimbursements received from ... nature of a consideration to
obtain rights to use the copyrighted database and not the right to
use the copyright in the database. He submitted
submitted that the payments are made for usage of the database
by the group companies for hiring of potential candidates. The
reimbursements received from ... nature of a consideration to
obtain rights to use the copyrighted database and not the right to
use the copyright in the database. He submitted
submitted that the payments are made for usage of the database
by the group companies for hiring of potential candidates. The
reimbursements received from ... nature of a consideration to
obtain rights to use the copyrighted database and not the right to
use the copyright in the database. He submitted
database by the group
companies for hiring of potential candidates. The reimbursements received
from BY India towards the use of database of Salesforce ... nature of
a consideration to obtain rights to use the copyrighted database and not
the right to use the copyright in the database. He submitted
