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India Tv Independent News Service Pvt. Ltd. and Others Vs. Yashraj Fil ...

Court : Delhi

Subject : Land Acquisition

Section 52 of the Copyright Act 1957 as it stood when the dispute arose i.e. prior to the Copyright Amendment Act 2012, she would be denuded from using excerpts of her performance for all times to come? Prima facie, the … a friend to show another friend, or of a favourite cartoon to post on the refrigerator. Parents in Central Park photograph their children perched on Jose De Creeft‟s Alice in Wonderland sculpture. We record television programmes aired … been used. Only a three seconds audio recording has been physically lifted. 9. The allegedly infringing material comprises of it being used in an advertisement

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not … the Income Tax Act, found that what was in fact transferred in the transaction between the parties was copyright which attracted the payment of royalty and thus, it was required that tax be deducted at source by … section 9(1)(vi). Further, he referred to Circular No.10/2002 dated 09.10.2002 by the Central Board of Direct Taxes [“CBDT”]. in which “remittance for royalties” and “remittance

Novex Communication Pvt. Ltd. Vs.lemon Tree Hotels Ltd. & Anr.

Court : Delhi

Subject : Land Acquisition

to receive royalty: Provided further that every copyright society already registered before the coming into force of the Copyright (Amendment) Act, 2012 shall get itself registered under this Chapter within a period of one year from the date of commencement … 617 of the Companies Act, 1956 (1 of 1956);or (iii) a body corporate established by or under any Central, Provincial or State Act; (e) in the case of a work to which the provisions of section 41 … YES VALMIKI J.MEHTA, J (ORAL) 1. This Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908 (CPC) is filed by the

Asha Audio Co. and anr. Vs. Om Prakash Sonik

Court : Kolkata

Subject : Education

prayed for. The learned Judge passed the interim order on June 20, 2013. On June 21, 2012 the Copyright (Amendment) Act 2012 came into force by which Section 33 (3A).second proviso came into existence that would require all copyright societies … been raised against the society. In effect, it was rather an attempt to stall the measures that the Central Government had started taking against the society. LIS: In this backdrop, let us now decide on the present

Sun Tv Network Ltd Vs Asianet Digital Network Pvt Ltd

Court : Chennai

Original Side Rules, 1956, r/w Sections 51, 52, 55 and 62 of the Copyright Act, 1957 and the Copyright (Amendment) Act, 2012 and proviso 1 to Section 7 of the Commercial Courts Act, 2015, to grant aJudgement and Decree on … of plaintiff's payment to M/s.Seven Arts International Ltd., for film rights, including "Lelam". 5 Ex.P.5 27.08.2014 Copy of Central Board of Film certification's censor certificate for the film "Lelam". 6 Ex.P.6 28.05.2014 Copy of assignment agreement between … of Film certification's censor certificate for the film "How Old Are You". 9 Ex.P.9 19.06.2014 Copy of payment voucher of plaintiff's payment to M/s.Magic Frames

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

any rights including the granting of a licence in respect of any copyright, literary, artistic or scientific work including films or video tapes for use … of the Income Tax Act. He held that by reason of the amendment to Section 9(1) with effect from 01.04.1976, under Finance Act 2010, the … Faced with the decisions of the Authority for Advance Ruling, Explanations 4 and 5 were inserted under Finance Act, 2012, with effect from 01.06.1976. Under Explanation 5, the Legislature sought to clarify the definition of 'royalty' to include … 90 of the Income Tax Act enabling the Central Government to enter into agreements with the Government … of Bandwidth/Telecom Services outside India is royalty for the 'use of, or the right to use equipment' under Section 9(1)(vi) of the Act?.2. Whether the Tribunal was right on facts and in law in holding that the payments

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

Payments of any kind received as a consideration for the use of, or the right to use, any copyright of a literary, artistic or scientific work, including cinematography films or work on films, tape or other means … comes within the mischief of any of the Explanations. He submits, the amendment is effected to spell out that it is 'Royalty' and retrospective effect … more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

Payments of any kind received as a consideration for the use of, or the right to use, any copyright of a literary, artistic or scientific work, including cinematography films or work on films, tape or other means … comes within the mischief of any of the Explanations. He submits, the amendment is effected to spell out that it is 'Royalty' and retrospective effect … more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are

Star India Private Limited Vs. Department of Industrial Policy and Pro ...

Court : Supreme Court of India

Subject : MRTP

to receive royalty: Provided further that every copyright society already registered before the coming into force of the Copyright (Amendment) Act, 2012 shall get itself registered under this Chapter within a period of one year from the date of commencement … as a result of which the TRAI Act was extended to broadcasting services which were undefined. By a Central Government notification dated 9.1.2004, the TRAI Act was expressly extended to broadcasting services, and certain functions were allocated … The scope of the amendments made in the year 2012 along with Section 37 was correctly dealt with. This Court is of the view that

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

generated from ".temporary transfer or permitting the use or enjoyment". of, any copyright as defined in the Copyright Act, 1957(14 of 1957) except the rights … attention to the brief history of levy of tax on films and historical background of the Constitution 46th Amendment Act, 1982 inserting Clause (29A) to Article 366 of the Constitution to impose tax on the transfer of right … proposed to exempt the Industry from service tax on Copyrights relating to recording of Cinematograph films. The Finance Act, 2012 introduced Section 66B as the new Charging Section with effect from 1.7.2012 for the levy of service tax … Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001. 2.The Central Board of Excise and Customs, North Block, New Delhi-110 001. 3.The Commissioner … by its Director K.S.Srinivasan having office at No.10, 92nd street, Ashok Nagar, Chennai-600 083. .. Petitioner vs.