know-how' or source code or logic or
algorithm of the software to the purchaser."
4. The assessee is non-resident foreign company ... know-how' or source code or logic or
algorithm of the software to the purchaser.
7.2 The Ld. AR submitted that the issue under
accompanying software in machine-
transferable license to use the software in readable form {"Software"), together with the
accordance with this agreement ... copy, decompile.
any source code or underlying ideas used in the
disassemble or reverse-engineer the Software Software; or (b) remove or conceal any product
connection with the purchase and
operation of computer hardware and software (other than the software
to be maintained), including installation and training, as fees ... does not have any access to the Source Code and Object
Code of the software licensed by World Courier Inc., namely World-
STARsm, Net-STARsm
rights in the software and
provision of related basic software support services. The appellant
obtained licenses in respect of certain software viz. Oracle, Lotus Notes ... because a copyright in these software programs i.e.
source code or object code has not been granted to the appellant
with
Sandvik Asia for the rights to use software. He further holds that exact nature
of software provided and the terms and conditions were not known ... term 'royalty' was defined. Since the source code or the
object code of software was protected under the Copyright Act , the Assessing
Officer
agreement for Resale of software dated
01.02.2008, Tekla Finland appointed the assessee for distribution and
marketing of the software in India. In terms ... also been emphasised that assessee is
neither granted the source code of the software product and is nor
permitted to modify, translate, recompile or alter
purchased certain software
licenses of the following types:
(a) SDS/2 detailing software licenses from Design
Data corporation USA.
(b) SDS/2drafting software licenses from ... this extent.
6. The assessee did not acquire the source code of
the said software/s, and could only use the
same as a user
licensee shall only disclose the source code for Conversagent's Buddy script software to a limited number of employees (or limited number
Ambit Software Private Limited, Pune vs Acit,(Cpc)-Tds, Ghaziabad on 5 April, 2021
आयकर अपीलीय अधधकरण "ए" न्यायपीठ पुणे में ... AAFCA9195G
.......अपीलाथी / Appellant
बनाम / V/s.
The Assistant Commissioner of Income Tax,
( CPC ), TDS, Ghaziabad.
......प्रत्यथी / Respondent
Assessee by : Withdrawal Application
Revenue by : Shri
pirated software. In his deposition,
PW-1 further stated that there were securities mechanism which were inbuilt
into the software to ensure the software ... receive triggers, alerts in all cases of
piracy if the source code of the software was altered.
30. There is no dispute that the software
