PR. COMMISSIONER OF INCOME TAX-6 vs. MANUPATRA INFORMATION SOLUTION

The appeal is disposed of declaring the law as above and setting aside

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

68. The decision would be relevant in the Indian context if Section 52(1)(a) of the Copyright Act, 1957 is under focus and would have no persuasive value qua the interpretation of Section 52(1)(i), because the concept of fair dealing is inbuilt in the statute in the United Kingdom concerning photocopying for purposes of research