software, "Web-based Reports Project" software
and "Smart Weighment Project" software. All these software and
their source codes have been developed ... change in the software provided to
them and software remains property of the company.
3.The aforesaid software and their source codes are the original
source code can
always generate the executable machine code at will. Not
much value is added by transfer of binary executable
once the source code ... source code. It was contended
by Ld. Counsel that there was no absolute transfer of source
code of the assessee to Reliance. In fact, source
addressed to M/s. Lee & Nee Software (Export) Ltd. As
regards to the source code, it was stated that the documents
were lying with ... Shreepati Com pute rs) Page 29
5. The source code of the softwares developed could
not be provided by the appellant firm as well
hacked the Source Code,
with the common intention committed the theft of
Source Code and manipulated the same and sold the
manipulated software and thereby ... developed the said source code".
"During my investigation I found that the
accused have not sold source code to anybody. None
Paragraph 4.2
entitles the Assessee to, inter alia, use the software and source codes for a
limited purposes to sell and promote the software ... that the Intellectual Property Rights in respect of the
software, related material and source codes remains with THPL. A plain
reading of the aforesaid agreement
license
basis wherein the right to use the software is
transferred without giving the source code. These
types of companies are not similar ... license basis wherein
the right to use the software is transferred without giving
source code cannot be comparable to pure software
development service provider like
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
under CTH 85.24 raising the issue that the software so imported was not Information Technology software to fall within the scope of the explanation given ... Information Technology software.
Explanation. - Information Technology software means any representation of instructions, data, sound or image, including source code and object code, recorded
other form' would seem to indicate that the source code and object
code of a computer programme are entitled to copyright protection ... which the ideas are expressed in the source code are protected.
26. In the past, software were often sold as an integral part
stated that a large collection of source code files is
known as source tree. The source code may be converted into an
executable file ... version has been that
the accused-petitioner had stolen the source code of a software
developed by the complainant i.e. M/s Unistal Systems
