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Case Law Details

Case Name : I.T.C. Limited Vs A.D.I.T. (ITAT Kolkata)
Related Assessment Year : 2010-11
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Whether the term ‘literary work’ as mentioned in the definition of royalty in the treaty would include ‘software’ or not? As per the provisions of section 2(o) of the Indian Copyright Act, 1957, the term `literary work’ includes computer programs, tables and compilations including computer data base. Therefore, the computer software has been recognized as a literary work in India, if they are original intellectual creations.

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