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
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
Rain Cii Carbon (India) Limited, ... vs Dcit, Circle 3(1), Hyderabad on 26 April, 2017
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
Dcit, Chennai vs Hyundai Motor India Limited, ... on 27 April, 2017
I.T.A. No
Suzlon Energy Limited, Ahmedabad vs Acit.,(Osd)Circle-8,, Ahmedabad on 21 April, 2017
ITA
Kgk Enterprises(Now Known As Kgk ... vs Dcit, Jaipur on 28 November, 2017
vk;dj
does not have any license for
commercial exploitation of copyright, with regard to database
maintained and owned exclusively by Thomson. Rejecting
submissions advanced by assessee ... have any licence for
commercial exploitation of the Copyright with regard to the
database maintained by Thomson. Assessee had claimed a
limited right
ownership or the provision of
use of rights regarding land use, copyrights, patents, trademarks,
licences, franchises, customer list, marketing channel, brand,
commercial secret, know ... 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
ownership or the provision of use of rights
regarding land use, copyrights, patents, trademarks, licences,
franchises, customer list, marketing channel, brand, commercial secret,
know ... 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
