Distribution Agreement Payments Deemed Royalties u/s 9(1)(iv) and Indo-French DTAA; Copyright Protection Affirmed.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Royalty u/s 9(1)(iv) – Article 13 of Indo-French DTAA – Consideration received from distribution agreement - Whether news reports and photographs could be subject matter of copyright in terms of Section 13 of the Copyright Act, 1957 - Held Yes - AT....
TaxTMI