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
illegally infringed the Plaintiff's network of
clients/customer database by using the copyrighted data maintained by the
Plaintiff and induced the Plaintiff ... suit is
protection of the Plaintiff's copyright in the electronic database and
distribution network of clients and customers maintained in a list
nmcd73-16.doc
protection of the Plaintiff's copyright in the electronic database and
distribution of network of its clients and customers maintained ... copyright
alleged against any of the Defendants in so far as this grievance is
concerned. The copyright (as defined in Section 14 of the Copyright
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
powerful tool that makes database and application development
faster and easier and also simplifies and automates day to day
database administration tasks, FOGLIGHT, a program ... programs within the
CS(COMM) 1324/2016 Page 4/20
meaning of Copyright Act, 1957 (' Copyright Act ' for short).
These programs have been
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
