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
Acit Company Circle Vi(1), Chennai vs Saipem India Projects Private Limited, ... on 23 December
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
database from customers across
the world, including India on subscription basis. He submitted,
the database is the intellectual property of the assessee and
copyright ... data base does not receive
the right to exploit the copyright in the database, he only enjoys the
product in the normal course
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
database and on payment of requisite fee access
these general purpose reports. The database and server of assessee is in
USA. The database subscription ... annual market updates, white papers, data
cuts. The published reports and database is copyright protected. The
subscriber gets a non-exclusive, non-transferable right
there is hardly any need to into
the dispute of 'copyright vs copyrighted article'
although I find no reason or justification ... copyrighted material rather than for the use of
copyright. The distinction between the copyright and
copyrighted article has been very well pointed
exclusive rights which the owner
of the copyright (the applicant) had in the database
were made over to the customer/subscriber so that
he could ... phrase
"use or right to the copyright". In this case, the
underlying copyright behind the database could not
be said to have been
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Equivalent
such as "Copyright laws'. It is pertinent to note herein that under the Copyright Act, 1957 , the protection of copyright has been extended ... include 'computer programs, tables and compilation including computer databases'. As such, the Copyright Act, 1957 , brings computer programs within the definition
