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Copyright

Perfect 10, Inc. v. Amazon.com, Inc., 508 F.3d 1146

ISSUE:

Does a computer owner who stores an image as electronic information and provides that electronic information directly to a user violate the copyright holder’s exclusive right to display the image?

Does a computer owner who in-line links to or frames a full-size image not infringe the distribution rights of the image’s copyright owner when the image is displayed on the computer screen of a user?

RULE:

The use of copyrighted images in thumbnail search results can be fair use, even if the use in commercial in nature.

A computer owner who stores an image as electronic information and provides that electronic information directly to a user violates the copyright holder’s exclusive right to display the image.

A computer owner that in-line links to or frames a full-size image does not infringe the distribution right of the image’s copyright owner when the image is displayed on the computer screen of a user.

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Copyright

Community for Creative Non-Violence v. Reid 490 U.S. 730 (1989)

ISSUE:

Whether under common-law agency principles, does one who creates an artwork at the directive of another retain copyright upon it unless that other had employed the artist?

RULE:

Doctrine of Works Made for Hire: According to this doctrine, for works made for hire, the author is not the person who has created the work. Instead, the person who hired the individual is the author and the owner of the copyright of the work itself.

Under common-law agency principles, one who creates an artwork at the directive of another retains copyright upon it unless that other had employed the artist.

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Categories
Sources of Tax Laws

Godhra Electric Company v. C. I. T., (1997) 4 SCC 530

ISSUE:

Whether tax can be levied on hypothetical income or income that has yet to be received?

RULE:

Section 4 of the Income Tax Act, 1961 provides for the charge of income tax on the total income of a taxpayer. The section lays down the scope of taxable income, which includes all income from whatever source derived, subject to certain exemptions and deductions.

Section 145 of the Income Tax Act, 1961 provides the method of accounting by the individual taxpayer. To maintain a similar process of recording income, expenses, assets, and liabilities of every business, certain standards are designed which are known as the methods of accounting.

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Sources of Tax Laws

Emil Webber v. C. I. T., 200 ITR 483 (SC)

ISSUE:

Whether the income of the assessee, Emil Webber, will be placed under which head?

RULE:

According to Section 56(1) of the Income Tax Act, 1961, any income, that is not exempt from tax and has to be included in the total income, shall be chargeable to tax under the head 'Income from Other Sources' if it is not chargeable to income tax under any of the following heads: Salaries. Income from house property, Profits and gains from business or profession.

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Sources of Tax Laws

Commissioner of Income Tax v. Shaw Wallace, 59 I.A. 206

ISSUE:

Whether the amount received by the assessee would be the income of the company as defined in Section 5(1)(c) of the Income Tax Act, 1961?

RULE:

Section 5 of the Income Tax Act, 1961 states the provisions relating to income that is taxable in the hands of the person during the previous year. Once the income is taxed on an accrual basis, tax need not be paid during the actual receipt of such income.

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Residence and Source Rules

V.V.R.N.M. Subbayya Chettiar v. CIT, 1951 AIR 101

ISSUE:

Whether the assessee (Hindu Undivided Family) was a resident in British India under Section 4A(b) of the Income Tax Act, 1922?

RULE:

The principle of determining the residential status of a Hindu Undivided Family (HUF) for tax purposes is based on the control and management of the family.

Section 4A(b) of the Income Tax Act, 1922 says that a Hindu Undivided Family, firm, or other association of persons resides in British India unless the control and management of its affairs is wholly outside British India.

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Categories
Parties and Arbitration Agreements

Thomson CSF v. American Arbitration Association, (1995) Docket No. 94-9118 SECOND CIRCUIT August 24, 1995

ISSUE:

Whether the American Arbitration Association (AAA) had the authority to administer an arbitration proceeding between Thomson CSF, a French company, and a group of American companies?

RULE:

A company that knowingly exploits the benefits of an arbitration agreement may be bound by the agreement even if it is not a party to it.

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Categories
Inadmissible Document

NN Global Mercantile Pvt Ltd v. Indo Unique Flame Ltd & Ors., (2021) 4 SCC 379

ISSUE:

Whether an arbitration clause is void and unenforceable if the contract which contains the said clause is not stamped in accordance with the Stamp Act?

Whether allegations of wrongful invocation of a bank guarantee furnished in the said contract would be an arbitrable dispute?

RULE:

The Doctrine of Separability twinned along with the synonymous concept of Kompetenz-kompetenz, lies in the essence of the arbitration agreement itself. 

The two principles dictate the arbitral tribunals authority in order to decide its jurisdiction irrespective of whether the legal instrument which contains the arbitration agreement is terminated or not. The doctrine of separability grants a material base while the kompetenz-kompetenz principle gives a procedural base to the tribunal.

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Validity of Arbitration Agreements

MV Baltic Confidence v. STC, (2001) 7 SCC 473

ISSUE:

Whether a valid arbitration clause could be incorporated in the bill of lading?

RULE:

In order to decide whether bill of lading can include a valid arbitration clause, attempt should be made to ascertain the intention of the parties and give effect to the incorporating clause. It should be invalidated giving a literal and technical reading of the clause.

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