Case Law Analysis
|Calcutta High Court
Article 23, Indian Stamp Act | Registered Copyright Assignment Deeds Under Copyright Act, 1957 Exempt from Stamp Duty; 'Entry' Requirement Deemed Obsolete : Calcutta HC
The Calcutta High Court has ruled that a duly registered deed of copyright assignment under the Copyright Act, 1957 qualifies for stamp duty exemption under Article 23 of the Indian Stamp Act, 1899, rejecting the demand for formal 'entry' as an outdated procedural hurdle. This clarifies the rights of IP assignees and eliminates a major compliance burden for copyright transactions across India.