Case Law Details
Case Name : OVID Technologies Inc. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 5171/DEL/2018
Date of Judgement/Order : 08/03/2022
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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OVID Technologies Inc. Vs DCIT (ITAT Delhi)
In the case in hand, the revenue derived by the assessee from granting limited access to its data base is akin to sale of book, wherein purchaser does not acquire any right to exploit the underlying copyright. When the purchaser reads the book, he only enjoys the c
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