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with information, documentation, software, source code and other
proprietary intellectual property to be used in performing service
under the agreements. It is also agreed between the parties that all
intellectual property rights including patents, software, trade
secrets, related documentation etc. lead by assessee in performing
services under the agreement shall fully vested with the AE's. Thus
assessee jointly develops software by the virtual terms across the
globe and communicate regularly with other development teams
through video and audio conferencing facilities. This helps in
synchronising the code being developed.
It has been submitted in the TP study that assessee undertakes
training of employees, limited quality controls, limited testing of
software. It does not involve integration and implementation of post-
same services.