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(d) You shall not publish disclose, rent lease modify, loan, distribute alter or create derivative works of an kind based on the Software, Software Documentation or any part thereof. You shall not reverse engineer, decompile, unbundle, translate, adapt, or disassemble the Software, nor shall you attempt to create the source code from the object code for the Software.

(e) Solely for Software expressly licensed by QOGNIFY directly (and not for the avoidance of doubt through a QOGNIFY- authorized reseller) on an on-premise, perpetual basis, QOGNIFY warrants that, during the period beginning on the dare of shipment or, in the case of Software delivered via QOGNTF Y's electronic software delivery system, the date on which the Software becomes available for download, and ending on the date that is ninety (90) days thereafter ("Warranty Period"), the Software will operate substantially in accordance with the applicable Software Documentation. Should the Software fail to comply with the warranty set forth in this Section during the Warranty Period, your sole and exclusive remedy and QOGNIFY's sole obligation with respect to Software shall be, in QOGNIFY's sole discretion, to correct or replace any portion of the Software not in compliance with this Section at no additional charge to you. The warranty provided in this Section does not include damage to Software resulting from a cause other than a defect or malfunction, including: (i) installation, maintenance, servicing or modification of the Software or part thereof by anyone other than QOGNIFY or a QOGNlFY-authorized technician; or (ii) use of the Software other than in accordance with the Software Documentation.

(d)You shall not publish disclose, rent lease modify, loan, distribute alter or create derivative works of an kind based on the Software, Software Documentation or any part thereof. You shall not reverse engineer, decompile, unbundle, translate, adapt, or disassemble the Software, nor shall you attempt to create the source code from the object code for the Software."

:-18-: IT(TP)A. No: 8/Chny/2024

14. Considering the present facts and circumstances, supply of software sale made by the assessee to M/s.L&T Ltd, of India cannot be treated as royalty u/s.9(1)(vi) of the Act and hence, the action of the Assessing Officer cannot be accepted. Further, the assessee's claim of software is only a sale of software but not the copyright of the software and treated as royalty by relying on the Hon'ble Supreme Court decision in the case of Engineering Analysis and Centre of Excellence Pvt Ltd vs. CIT(Supra), wherein the Hon'ble Supreme Court held as under: