source code of the software in the
process of customisation and it can bundle only its own
software with the Small World Software utilising
available ... Word Software. It
was further submitted that the assessee has to purchase
the said software each time it wanted to sell the bundled
software
Company forthwith upon the
Effective Date.
1.36.8 All computer software and programs including, executable
code, source code, graphical user interfaces, databases, all
associated documentation, whether
software expenses. The details of software expenses are as
under:-
Purchase of services for AD manager software Rs.3,00,000
Purchase of antivirus software ... period. The
appellant did not secure the source code. It was
prevented from modifying or duplicating the
software. It could not decompile or disassemble
technology software" is seen defined
under Section 65(53a) of the Finance Act, 1994 as follows
:-
65(53a) "information technology software ... 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
makes the source code of Android available for free via
the Android Open-Source Project ('AOSP') and under an open-source licence
known ... permissive free
software license written by the Apache Software Foundation (ASF) which allows
users to use the software for any purpose, to distribute
Qualcomm Incorporated,San Diego vs The Deputy Commissioner Of Income-Tax ... on 14 November, 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 ... mean any representation of
instructions, data, sound or image, including source code and
object code, recorded in a machine readable form, and capable of
being
Qualcomm Incorporated,San Diego, ... vs Deputy Commissioner Of Income Tax ... on 10 December, 2025
INCOME
Qualcomm Incorporated,San Diego, ... vs Deputy Commissioner Of Income Tax ... on 10 December, 2025
INCOME
exclusive right to use the
copy of the Samsung Software on a single Software Product on the
Samsung Mobile Device, local hard devices for which ... reverse compile the
decompile, disassemble, or otherwise Software Products and
attempt to discover the source code or shall not extract any parts
algorithms
