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a. The appellant has not grant ed any right in the c opyright, it is only a sal e of copyrighted material, b. Sourc e code has not been provided, c. Appellant has granted a limit ed 'ri ght to use' wi th res trictions, d. One time right to sub-licens e only to BS NL with s ame res trictions, e. The tra nsactions relat es t o sal e of s oft ware products , f. Relianc e is placed upon Hon'ble S uprem e Court i n the cas e of Engi neeri ng A nalysis Cent re of Exc ellenc e Private Li mited vs The C ommissioner of Inc ome Tax & Anr. dated 02.03.2021.