cinematographic films

GST classification of copyright licensing
Case BriefsHigh Courts

A GST classification dispute arose over the licensing of copyright in cinematographic films and whether such film content could fall within “information technology software” for taxation purposes.

assignment of music rights in perpetuity
Case BriefsHigh Courts

“Since Defendant 2 has perpetual right to use music and songs; he also has perpetual right to grant licence to others in respect of the said music and songs.”