Subscription to legal database does not amount to transfer of copyright: Delhi High Court

The Court made the observation while rejecting an argument by the Income Tax department that the subscription fees collected by the legal database platform, LexisNexis were taxable as "royalties."
Delhi High Court
Delhi High Court
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3 min read

The Delhi High Court recently held that subscription to a legal database cannot be considered to be a transfer of copyright as there exists a clear distinction between such transfer and grant of right to use copyrighted material [The Commissioner Of Income Tax - International Taxation V. Relx Inc].

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