companies. Accentia earns revenue from various sources viz.
Software Development & Implementation Medical Transcription and
Billing &. Coding. However, its operations have been classified
under
users is neither
the copyright in the software nor the use of the copyright in the software but
IT(IT)A No. 173/Bang/2021 ... have
any access to the source code and what is available merely for their use is
software product as such and not the process embedded
reputation, goodwill and for illegally sharing the source code
to AbhiBus and also illegal termination of the agreement
resulting in blacklisting by other four contracts ... requires the claimant to handover two
sets of source code of AWATAR application software along with
soft copies of complete documentation and flow diagrams
Officer thus, held that the
literary or scientific work obviously includes the software and there is no
requirement of transfer of copyright for treating ... Assessing Officer further
observed that as the source code or the object code of these softwares has been
protected under the copyright act, these softwares
unregistered, design right
applications, trade secrets, know-how, information, data,
source codes and object codes, technology, specifications of
materials, formulae and processes, production methods,
discoveries ... shall not use or
disclose such source code and it shall immediately deliver nil
copies of such source code to Adobe, Nothing contained in this
software for the purpose of copying,
modification etc of the standard software product.
4. All copyright, or other intellectual property rights, in the standard
software ... Mycom does not supply any know-how or the source code in the
software product to VWL.
2.5. The assessee further stated that VWL made
deciding the issue in favor of the
taxpayers has considered the same Software Remarketer
Agreement dated 1 October 2004 between IBM India and
the Appellant ... users have right to multiply the copies of the software
leading to transfer of source code to distributor. this is
without appreciating the fact that
with no right to modification of source code
the Intellectual Property ('IP') rights in the software system
and any material provided ... received a limited right to
merely use the software without any right to modify
the source code or replicate it. As already mentioned,
there
with no right to modification of source code
the Intellectual Property ('IP') rights in the software system
and any material provided ... received a limited right to
merely use the software without any right to modify
the source code or replicate it. As already mentioned,
there
with no right to modification of source code
the Intellectual Property ('IP') rights in the software system
and any material provided ... received a limited right to
merely use the software without any right to modify
the source code or replicate it. As already mentioned,
there
