power to decode the machine code of the software nor did they had the power
to make copies of software(except for back-up),that ... Software,that the
assessee had acquired the hardware and software simultaneously,that they did not acquire any
right of duplication of software except
website. All websites
on the internet have meta tags in the source of Web
document. A meta tag is a HTML (Hyper Text Mark ... describe the contents of the
website and also referred to as software source code of
the website. Search for information on the Web is
usually
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 ... software continues to be owned by the assessee and what
WIPRO/IBM is getting mere access to the software. The source code
embedded
software has been made available purely on
licence basis. The source code of CMG software had not been
made available to the assessee ... 1965/Del/2014
9. Regarding the sharing of source code of software for internal
operation would not be taxable as process or copyright or royalty
software.
B. sublicense, rent or lease any portion of the software.
C. try making an attempt to reveal/discover the source
code of the software ... Property
The software, source code, activation code, license keys,
documentation, systems, ideas, information, content,
design, and other matters related to the software, Quick
Heal
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
such
source code and it shall immediately deliver all copies of such
source code to Adobe.
Further, the right granted to distribute the software product ... shall not use or disclose such
source code and it shall immediately deliver all copies of such
source code to Adobe Nothing contained in this
source code of the original
version. The assignment in respect of the later versions was
strictly restricted to the newly created additional source code ... work
created is only the incremental source code and
there is no "reassignment" of the source code of
version 1.03.
(4) The injunction
that
software and source code are two separate items of
transactions whereas the source code is highly critical to any
software having higher intrinsic value ... conditions the "Source Code"
was produced by INTRA/GAMMA from the original developer
/owner of the "Source Code".
In this connection
suppliers have provided the assessee with source code or
any technical documentation pertaining to software application. The intellectual
property right associated with the software does ... 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
