find that the aforesaid
comparable, viz. Accentia Technologies Ltd. was engaged in software
development services and was thus functionally different from the assessee
company ... latter was generating income from three sources, i.e.
Medical Transcription, Billing & Coding and Software development &
implementation, but however no segmental information
Willis Processing Services (India) ... vs Asst Cit (Osd) 2(3), Mumbai on 22 March, 2017
user of the Licensor's True Dial Software which is described on Exhibit A (the software) for 60 simultaneous net work connections ... Software: and all copyrights, trade secrets, know-how and other intellectual property rights underlying the Software, including all copies of the source code; and
Whereas
portions of
QTS's intellectual property portfolio, which
includes certain software rights essential to
and/or useful in the manufacture and sale of
certain ... alter,
modify, copy, translate or adopt the Source code
of AMSS and QRDA software. The assessee agrees
that this amount is taxable @ 10% under
within terms of "royalty" under Article 12(4). The computer
software does not fall under most of the term used in the Article ... 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
find:
(a) It is submitted by the appellants that the said software contains instructions to be used to control the operation of PC based ... means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine in readable form and capable
programme and thus a separate source code.
14. Computer source code or source code, or just source or code may be defined as a series ... source code may be printed in a book or recorded on a tape without a file system, and this source code is a piece
assessee had argued that:
a) Software is sold in the same manner as telecom equipment,
b) The software is an integral part of the telecom ... customers.
e) No access to the "source codes" in the software is granted to the
customer.
f) Payment for software is not related
termination the Service Provider shall :
I. Pass on IPR and software alongwith the
Source Code to Transport Commissioner,
31 WP No. 6567/2014
Madhya Pradesh
merits.
9. I would like to rely on interpretation of section 207 Cr.PC by Hon'ble Apex Court in Tarun Tyagi vs. Central ... that the appellant was said to have stolen "source Code" of a software known as "Quick Recovery" developed by the complainant
