notice that the assessee
licenses the software to the end user and they do not provide the source
code to them, as such ... issue holding that inasmuch as the assessee does not provide the
source code to the end-users and also in view of the decision
disclose any details of the work of the
company, source code or any information about software to any
N.S. Kamble page ... were directed to
use the knowledge bank, resourses and the source code of
M/s.Manorama Infosolutions Pvt. Ltd., resultantly all necessary
financial
control of the Applicants entire intellectual property, including the software, applications and source code. To begin with, for the reasons stated above, there ... limited user licenses. The makers of the software never provide licensees access to any source code. It is unlikely that the Applicant itself
could not market, he gave the software to petitioner with a "source code". Petitioner developed on visual basic platform. OBTYS is executable programme ... source code to have wrongful gain.
2. The petitioner lodged a private complaint under Section 200 of Code of Criminal Procedure, 1973 (
other form' would seem to indicate that the source code and object
code of a computer programme are entitled to copyright protection ... which the ideas are expressed in the source code are protected.
26. In the past, software were often sold as an integral part
Information Technology
Software Service” in Section 65(53a) and the definition of taxable service in
relation to“Information Technology Software” read as under:-
Section ... data, sound or image, including source (zzzze)“Information technology
code and object code, recorded in a software” service means any service
machine readable form
Information Technology
Software Service” in Section 65(53a) and the definition of taxable service in
relation to“Information Technology Software” read as under:-
Section ... data, sound or image, including source (zzzze)“Information technology
code and object code, recorded in a software” service means any service
machine readable form
providing
software professionals on a contractual basis to clients requiring such
services. Accordingly, the Respondent neither owns nor has developed any
source code, intellectual property ... companies
having requirement of software developer, the Appellant has submitted that
there was no confidential information, source code, intellectual property
right that belonged
that the Defendants have copied
the Plaintiff's software, its appearance, overall logic, source code, and
associated materials to service diverted clients and that
entered into a Software Licence Agreement dated 01.10.2019 with
it for providing IP and Digital Lending Software Licence, that is, the
CashBean ... petitioner, HK
Fintango has granted access to its Software App in a source code
format and technical support has been received from Mobimagic;
management