from
the plaintiffs' website, over which the plaintiffs own copyright.
5.4 The customer database of the plaintiffs is stated to be among its
most ... information that
belongs to the Plaintiffs. The information includes customer
databases, marketing material, copyrighted content and online
advertising techniques, all of which was obtained
Plaintiffs claimed rights in their intellectual property including
in their databases, copyrights, patents, designs, etc. The details of all the
intellectual property rights which
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
said to have acquired a copyright or the right to use
the copyright in a computer software or database (as described by the Assessing
Officer ... paying for use
or right to use the copyright. In other words, when no copyright is acquired by the
payer, question of using
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
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
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
