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
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
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
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
copyright, a reference to
Copyright Act, 1957 is also relevant. A person canbe said to have
acquired acopyright or the fight to use the copyright ... acquire the right to exploit any copyright m these
software. The a copyright and a copyrighted article in context of
8
American Chemical Society
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
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
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
