employee
of the plaintiff Company was entrusted with the source code of the
software U CAMPUS XL 1.0 and also the security key to enable ... defendant who has the security key
and the source code of the plaintiff's software U CAMPUS XL 1.0 has
clandestinely taken away
Qualcomm Incorported , Secunderabad vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: "E
case of Sasken Technologies Ltd, wherein the "sale of
source code of software" (referred as "IPR") was claimed by the
above ... source code of the software
product with itself and would be issuing licenses for using the
said software. Once source code is retained, the company
assessee shall deliver
the computer source code for the RDPS and FDPS software. Usage of
software source and any resulting executable images is limited ... organisation or company
representing Indian industry concerning software training and use of
software source code prior to 30 days before critical design review
Infrasoft is the provision of "Source
Code" & "Object Code" of the supplied software to the client.
After becoming a party ... software, software core
derivatives and software derivatives. Moreover, the agreement
provides that the assessee 'shall refrain from providing such
software and software core derivatives
assessee to the end user and not
forwarded any source code. Without the source code, the distributor or the
Page ... source code
so that the purchasers could make use of the source code and taken any
number of prints out of the said software
works based
on, or otherwise attempt to discover the above mentioned
software source code or underlying ideas or algorithms.
There is no acquisition of copyright ... does not have
any access to the source code. What is available for their use is
software product as such and not the process embedded
addressed to M/s. Lee & Nee Software (Export) Ltd. As
regards to the source code, it was stated that the documents
were lying with ... Shreepati Com pute rs) Page 29
5. The source code of the softwares developed could
not be provided by the appellant firm as well
assemble any portion of the software and
do not have any unrestricted rights in the software, including the
source code, and therefore, income earned cannot ... clause it is clearly
stated that the parent company can share software source code, trade
secret, know-how, inventions, development, etc. and therefore there
Paragraph 4.2 entitles the Assessee to, inter alia, use
the software and source codes for a limited purposes to
12
sell and promote the software ... basically in the nature of sale of Shrink wrapped
software. No source code or any authority is extended to the
customers for making any changes
