The Indian Performing Right Society Ltd. v. Cri Events Private Limited & Ors / Synergy Media

A.V. MeiyappanvsCommissioner Of Commercial Taxes

A film producer challenged assessments made by commercial tax authorities who sought to include payments received for leasing exploitation rights of his films as assessable sales turnover. The petitioner argued that these were not sales of goods but realizations of copyrighted rights, falling outside the scope of the Sales Tax Act. The court ruled in favor of the petitioner, holding that no sales turnover was involved and thus the tax and penalty levies were illegal.

Gramophone Company Of India Ltd.vsBirendra Bahadur Pandey & Ors.

The appellant company suspected that pre-recorded cassettes being imported into India en route to Nepal were unauthorized reproductions of its copyrighted records. The High Court Division Bench held there was no 'importation' because the goods were destined for Nepal, but the Supreme Court ruled that 'import' includes transit across the country. Consequently, the judgment of the Division Bench was set aside.

The Tata Oil Mills Co. Ltd.vsHansa Chemical Pharmacy

The plaintiff sued the defendant for infringing its registered copyright on the 'OK Washing Soap Wrapper' and for passing off. The plaintiff alleged that the defendant used a colorable imitation to deceive consumers. The court, while noting conflicting dates of use, disposed of the interim application by directing the defendants to file their sales accounts.

Mphasis Bfl Ltd.vsIncome Tax Officer (Taxation)

The assessee, Mphasis Bfl Ltd., challenged the demand raised by the Income Tax Officer regarding non-deduction of tax at source on payments made for purchasing computer software from non-residents. The core issue was whether these payments constituted royalty under the Income Tax Act, given that the company only acquired a right to use the software, not the underlying copyright.

Ramesh SippyvsShaan Ranjeet Uttamsingh and others (Defendant Nos. 1 to 9)

Ramesh Sippy filed a suit claiming to be the author and first owner of the copyright and Author's Special Rights in the film 'Sholay' and related films. He sought a temporary injunction against defendants who were dealing with or disposing of rights related to 'Sholay', including its 3D version. The court ultimately denied the ad-interim relief, finding that the Plaintiff failed to make out a prima facie case.