Information Technology
software
Explanation. "Information
Technology Software" means
any representation of
instructions, data, sound or
image including source code
and object code, recorded
instructions, sound images etc. including
source code and object code. The moot difference between
the hard disk and the software is that a hard disk
supply thereof; (28) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine
computer itself (operational software) or for the accomplishment of other tasks (application software). Thus, in essence, software is a series of commands arranged ... code are formulated in commonly understood English words. Statements in this language are referred to as source code. When the source code is translated
realising value addition; (c) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded
Torrent Pharmaceuticals Ltd.,, ... vs The Deputy Commissioner Of Income Tax ... on 22 February, 2022
आयकर
Respondent Year
Maximojo Software Pvt. DCIT( CPC )- 2013-14 Qr-1 24Q
1-11 2432/PUN/2016 Ltd., TDS
lakhs". He held, assessee is a software company. The intellectual property, codes, formulae, designs, etc. are trading commodity of the assessee. They charge professional ... which was clear from the TDS certificates issued. He further held: "thus, in no way, IP, code, formulae, design, etc. are intangible asset
Year
1 208/NAG/2019 M/s. Rajyas Software ACIT, 2014-15 Q4 26Q
Pvt. Ltd., CPC -TDS,
P.No.92, Bante Ghaziabad
Layout, Somalwada
Plaintiff, for the Plaintiff. Under
the US Copyright Law US Code Title 17, Section 20(1)(b), the
copyright in a work created by an employee ... Copyright in the Computer Programs existing mainly in the
Object Code and Source Code versions.
12. The reproduction in any material form, including publication,
performance
