trade exhibits in public, or
(iv) imports into India, any infringing copies of the work Provided that nothing in
sub-clause
(iv) shall apply ... making of copies or adaptation of a
computer programme by the lawful possessor of a copy of such computer
programme from such copy in order
public, or
16
Reliance Industries Ltd.
(iv) imports into India, any infringing copies of the work Provided
that nothing in sub-clause (iv) shall apply ... making of copies or
adaptation of a computer programme by the lawful possessor of a copy of
such computer programme from such copy in order
Capgemeni Business Services (I) Ltd, ... vs Assessee on 29 February, 2016
IN THE INCOME TAX
Reliance Industries Ltd, Mumbai vs Department Of Income Tax on 18 May, 2016
IN THE
Reliance Industries Ltd, Mumbai vs Department Of Income Tax on 18 May, 2016
IN THE
Copyright Act , unauthorized sale or distribution of the copy infringes owners copyright. As per the commentary of Article 12 of OECD model of tax convention ... Distributors held that sale of imported copies of book by an Indian Distributor without license to do so infringes UK publishers copyright. The Special Bench
trade exhibits in public, or
(iv) imports into India, any infringing copies of the work:
Provided that nothing in sub-clause (iv) shall apply ... cinematograph film shall be
deemed to be an "infringing copy" ............
52(a) xx xx xx xx xx xx xx xx
(aa) the making
trade exhibits in public, or
(iv) imports into India,
any infringing copies of the work:
Provided that nothing in sub-clause (iv) shall apply ... cinematograph film shall be deemed to be an
"infringing copy"
............
52(a) xx xx xx xx xx xx xx xx
(aa) the making
direct relevance as it deals with 'importation of infringing copies' needs to be fully extracted'. It says :
'53. (1) The Registrar ... such copies as are referred to in Sub-section (1) may be found and may examine such copies.
(3) All copies to which any order
medium by electronic means;
(ii) to issue copies of the work to the public not being copies already in circulation;
(iii) to perform the work ... When any person makes, distributes or exhibits or imports any infringing copies of the work;
Thus, any reproduction, translation or adaptation or making copies
