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ii. there is an agreement between Reliance and manufacturer of hand sets' Hi. that handsets are computer program (software) with source code within the meaning of Indian Copy Right Act and Indian Information Technology Act.
f. The test is to determine whether the property has been used by OEMs "for the purpose of carrying on business in India" in terms of section 9(l)(vi)(c) and that it is not necessary to look at the arrangements between QCOM and OEMs. The use of technology by the OEMs for the purpose of carrying on business in India is sufficient nexus for the purpose of section 9(l)(v)(c) of the Act. The use of technology by QCOM in India or use of technology by OEMs in various other jurisdictions has no relevance or consequence for the purpose of applicability of section 9(l)(4(c) of the Act.