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Pluralsight Llc, Utah vs Deputy Commissioner Of Income Tax, ... on 2 January, 2024

collectively, "Proprietary Materials"), including, but not limited to, source code, video, text, software, photos, graphics, image, music, and sound. Customer agrees, for itself ... intellectual property rights in its Proprietary Material, which includes the source code, videos, text, software, intellectual property of the assessee etc. The subscribers
Income Tax Appellate Tribunal - Bangalore Cites 16 - Cited by 0 - Full Document

Red Hat India Pvt Ltd, Mumbai vs Dy Cit Circle- 15 (3)(1), Mumbai on 9 September, 2024

provider of open-source solutions for internet computing. Open- source software typically grants every user free access to the source code and enables the customers ... suit their requirements, unlike proprietary software where source codes are owned by developers. Once open-source software is downloaded, software users may require access
Income Tax Appellate Tribunal - Mumbai Cites 15 - Cited by 0 - Full Document

M/S. Pluralsight Llc, United States Of ... vs Dcit Asmt, Circle-2(1), Bengaluru on 21 August, 2023

collectively, "Proprietary Materials"), including, but not limited to, source code, video, text, software, photos, graphics, image, music, and sound. Customer agrees, for itself ... intellectual property rights in its Proprietary Material, which includes the source code, videos, text, software, intellectual property of the assessee etc. The subscribers
Income Tax Appellate Tribunal - Bangalore Cites 21 - Cited by 0 - Full Document

Trimble Solutions Corporation, Mumbai vs Dcit(It)-4(1)(2), Mumbai on 30 June, 2020

company;  the distributors did not have a right to the source code of such software products;  the distributors were not permitted to modify, translate ... documentation;  the distributors were not permitted to create the source code of the software products supplied under the agreements;  the distributors were not expressly permitted
Income Tax Appellate Tribunal - Mumbai Cites 22 - Cited by 0 - Full Document
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