No Transfer of Copyright on Subscription to Legal Database, No “Royalty” Taxable: Delhi HC [Read Order]

Subscription Fees to A Legal Database is not Taxable as Royalty, rules Delhi High Court
Delhi High Court - Copyright transfer - Royalty taxation - Copyright transfer in subscription - Legal Database - taxscan

In a recent verdict, the Delhi High Court held that subscribing to a legal database should not be construed as a transfer of copyright, The Division Bench, comprising Justice Yashwant Varma and Justice Purshaindra Kumar Kaurav, made this observation while addressing an appeal by the Income Tax Department related to the subscription fees of LexisNexis,…

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