freight forwarding services, and claims to possess distinctive and
confidential data, customer databases, and other business
information, which it asserts are trade secrets ... plaintiff company the
original computer resources, containing all data, customers
databases, information, drawings, plans, test reports, tax and
financial information and confidential information
informing that there has been illegal breach of their customer database
whereby, information regarding some of the customers were released in some cyber
community ... that entailed illegal and
unauthorized access to a part of their customer database. Earlier that week, it was discovered
that profile information of some
defendant to deliver up
to the 2nd plaintiff, the Source Code, Customer data base and all other
property of the 1st defendant in 2nd defendant ... tampering with, or otherwise using in any manner,
the source code, customer database, and/or any other intellectual property of
1st defendant.
d) directing
Proprietary Material/database.
14. Therefore, by subscribing to the assessee's database, the
subscribers merely get 'access' to the database to view ... Indian
customers. The Indian customers do not make payments for
availing the knowledge of assessee's experience of
creating/maintaining database; what they
Board of Excise and Customs ('CBEC) on
20th June 2012, specifically clarifies the scope of 'online
information and database access or retrieval services ... computer network. In terms of
the above clarification provided by the CBEC, Online
Database Services Include services that are completely
automated, require minimum human intervention
that database, the
companywhich has provided such database is not precluded
from using such database. Hence the expenditure incurredis for
the use of database ... economic realities ofbusiness and hence the
expenditure incurred on processing domestic customer
database and transfer of humanskill is a revenue, though the
benefit
organisation,
companies etc. The assessee submitted that receipt from Indian
customer for subscription to database, sale of e-journals and
membership fees, do not constitute ... agreement entered into by the assessee with the
customers provides copyright in the database will remain with the
assessee and the customer do not have
above arc essential to understand the
customer requirements. Then only the marketing people can convince the
clients/customers and sell domain focused technical business process ... customer relationship. These details can be shared through electronic
medium to M/s Laser Words Private Limited [Spi India]. The customer
database accounts are made
sought in your appeal is as given below:-
1.0.1% of the Customer Database of Telecom Service Provider is audited every
month.
2. The information
from using the any and
all the confidential information including the
customer database on their contact details and sale
lead of the plaintiff, similarly ... 4374_2017_Judgment_IPR.doc
them from approaching the customers of the plaintiff
for any business activities in relation to or similar to
that