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
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
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
entitle to reverse engineer, decompile,
disassemble or otherwise discover the source code of the software.
4. For the purposes of marketing the shrink wrap software ... user of the software in
the case of shrink-wrap software does not have any access to source
code. He has only right
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
means those individuals
authorized to access the licensed Software solely to
"read only" Software transactions. Each information
User must also be licensed ... means a change to the
Software which changes the source code.
*****
1.23 "Software" means: (i) all software
specified in agreed upon Appendices hereto
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
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
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
Navisite India Pvt. Ltd., Gurgaon vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH
