Qualcomm Incorporated, Usa vs Dcit, Circle- 3(1)(1), Intl. Taxation, ... on 13 June, 2023
Qualcomm Incorporated, Usa vs Dcit, Circle- 3(1)(1), Intl. Taxation, ... on 13 June, 2023
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81 - 90 of 4737 (2.13 seconds)Aspect Software Inc., Usa vs Assessee on 18 May, 2015
customers are merely provided with the object code and
not the source code to the software (where the information or knowledge
resides). The object code ... deliver to any End-User or other third
party any source code for the Software or Ancillary Programs, in whole or in
part.
(iv) Partner
Technosys Services P Ltd vs Ce & Cgst Lucknow on 7 June, 2024
means any representation of instructions, data,
sound or image, including source code and object code,
recorded in a machine readable form, and capable of being ... Installable software modules with installation kits on
CD-ROM.
o Source code of the software on CD-ROM.
o Initial/amendments in installation manual, user
Novell Software Development (India) ... vs Ito, Bangalore on 29 April, 2022
company which
develops a software product by following all the above steps involved in
creating a software is a software development company and in this ... right to use the
software is transferred without giving the source code. Unlike these
software development companies, pure software development service
provider does a portion
3I Infotech Ltd vs Commissioner Of Service Tax Mumbai-Ii on 18 September, 2018
thus observed that Oracle and other software
developers only license the software for use by the end
user subject to the terms and conditions ... software
30
Appeal No. ST/85707/14
does not amount to sale of software. There will be sale
of software only if source code
Apeejay Education Society, Jalandhar vs Assessee on 26 March, 2015
reports
generated from the software etc.
• The Applicant had submitted before the CIT that the software
purchased from WSL had been installed in the central ... certified.
• The software was installed in the central office of the Applicant.
• The software has been developed by WSL having source code.
• The software modules
Rajeshwari Sangeet Academy Trust, ... vs Assessee on 26 March, 2015
reports
generated from the software etc.
• The Applicant had submitted before the CIT that the software
purchased from WSL had been installed in the central ... certified.
• The software was installed in the central office of the Applicant.
• The software has been developed by WSL having source code.
• The software modules
Apeejay Education Society, Jalandhar vs Assessee on 26 March, 2015
reports
generated from the software etc.
• The Applicant had submitted before the CIT that the software
purchased from WSL had been installed in the central ... certified.
• The software was installed in the central office of the Applicant.
• The software has been developed by WSL having source code.
• The software modules
Apeejay Education Society, Jalandhar vs Assessee on 26 March, 2015
reports
generated from the software etc.
• The Applicant had submitted before the CIT that the software
purchased from WSL had been installed in the central ... certified.
• The software was installed in the central office of the Applicant.
• The software has been developed by WSL having source code.
• The software modules
Apeejay Education Society, Jalandhar vs Assessee on 26 March, 2015
reports
generated from the software etc.
• The Applicant had submitted before the CIT that the software
purchased from WSL had been installed in the central ... certified.
• The software was installed in the central office of the Applicant.
• The software has been developed by WSL having source code.
• The software modules