Follow Us:

Case Law Details

Case Name : I.T.C. Limited Vs A.D.I.T. (ITAT Kolkata)
Related Assessment Year : 2010-11
Become a Premium member to Download. If you are already a Premium member, Login here to access.
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. What is the right that was given to the Appellate by NPL under the agreement dated 15.12.2008 and whether the said right can be said to right...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930