assessee. The source code of the
license which could provide information of the working of the
applications/ software would never be shared with the customers
case of the
Ld A.R is that the software is a standardized software supplied to the assessee
on non-exclusive basis and further ... that the source code is not supplied to the assessee and the
assessee has been given only license to use the software, which is akin
software
in any other machine. This clause restrains the customer from
duplicating the software or making any copies, modifications,
isolating the software and making ... reconstruct or discover the source code, etc. This
clause clearly lays down that customer shall not reproduce the
software or any of the documentation provided
lease, loan, sell or
otherwise distribute the Software the Documentation or any derivative works
based upon the Software or Documentation in whole or in part ... engineer, decompile, or otherwise attempt to derive or modify
the source code for the Software. Distributor shall have no rights to the
Software other than
discussed the classification of "process" related to software
royalty by stating the source code was not transferred
therefore there is no royalty ... software solutions, b ut
what they share and convey is not a software program. The
consideration for such implementations is not a consideration
for software
make copies. It was further submitted that in this
case source-code was also given to the assessee which was a unique ... because the end users by using the
software do not have any access to the source codes. What is
available for their use is software
collaboration arrangements shall cover the supply of source codes for system and application software.
(vi) The PMP shall be settled to the satisfaction
users is neither the copyright in the
software nor the use of the copyright in the software but right to
use the copyrighted material ... have any access to the source code and what is available merely
for their use is software product as such and not the process
embedded
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 ... coding). The source code of a program is written
in one or more languages that are intelligible to programmers, rather than
machine code, which
case of M/s. Rajyas
Software Pvt. Ltd. Vs. ACIT, CPC -TDS, Ghaziabad & Others, in ITA No.
208/NAG/2019 and others ... Court, Pune) in the case of M/s. Rajyas Software Pvt.
Ltd. Vs. ACIT, CPC -TDS, Ghaziabad & Others , in ITA No. 208/NAG/2019
