The Delhi High Court recently said 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 the right to use copyrighted material. The division bench of Justice Yashwant Varma and Justice Purshaindra Kumar Kaurav observed while dealing with the Income Tax (IT) Department’s appeal in a case concerning subscription fees of the legal database, LexisNexis. The IT Department argued before the court that such subscription fees could be viewed as "royalties" that could be taxed under a Double Taxation Avoidance Agreement (DTAA). SC on Cheating: Withdrawal From Marriage Won’t Amount to Offence of Cheating Under Section 417 of IPC, Says Supreme Court.

HC on Legal Database

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