https://www.taxtmi.com/caselaws?id=458662 An executive circular cannot enlarge the statutory copyright exception under Section 52(1)(za) by treating wedding-related performances as automatically exempt. The Court noted that the exception applies only where the performance or communication occurs in the course of a bona fide religious or official ceremony, with the statutory explanation extending limited coverage to a marriage procession and associated social festivities. Because the Copyright Act, 1957 creates its own civil, criminal and enforcement machinery, whether a particular event falls within the exception must be decided case by case by the competent forum. The circular was held inconsistent with the Act, beyond the scope of Section 52(1)(za), and liable to be quashed. en-us Tue, 13 Aug 2024 00:00:00 +0530 Tue, 12 Nov 2024 19:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458662 An executive circular cannot enlarge the statutory copyright exception under Section 52(1)(za) by treating wedding-related performances as automatically exempt. The Court noted that the exception applies only where the performance or communication occurs in the course of a bona fide religious or official ceremony, with the statutory explanation extending limited coverage to a marriage procession and associated social festivities. Because the Copyright Act, 1957 creates its own civil, criminal and enforcement machinery, whether a particular event falls within the exception must be decided case by case by the competent forum. The circular was held inconsistent with the Act, beyond the scope of Section 52(1)(za), and liable to be quashed. Case-Laws Indian Laws Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458662