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A cinematographic film is not IT software under the GST law, even if delivered via a digital link or hard disk, the Bombay High Court has held while setting aside a tax demand of over Rs 79.7 crore from Karan Johar's two production companies. The mode of delivery remains irrelevant to tax classification, a bench of Justices M S Karnik and Sandesh Patil held in the judgment passed on September 10 in a plea filed by Johar's Dharma Productions and Dharmatic Entertainment. There is nothing on record to show how a cinematographic film, a passive audio-visual work, incapable of execution, manipulation or interactivity could ever satisfy the statutory definition of "information technology software", it said. Whether the content is transmitted physically (hard disks) or electronically, the mode of delivery cannot determine classification, the HC said, adding that there was no statutory basis to equate digital content with software. The dispute concerned the classification of copyright ...
Filmmaker and producer Karan Johar on Monday approached the Delhi High Court, seeking protection of his personality and publicity rights. The plea came up for hearing before Justice Manmeet PS Arora, who sought certain clarifications from the counsel for Johar and listed the matter for 4 pm for further proceedings. Besides protection of his personality and publicity rights, Johar has also urged the court to pass an order directing certain websites and platforms not to illegally sell merchandise, including mugs and t-shirts, bearing his name and image. "I have a right to ensure that no one unauthorisedly uses my persona, face or voice," senior advocate Rajshekhar Rao, appearing for Johar, said. The right to publicity, popularly known as personality rights, is the right to protect, control and profit from one's image, name or likeness.