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Qualcomm Incorported , Secunderabad vs Assessee IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: "E

assessee has acquired the right to distribute the software with licence to use the source code, documentation and technical information associated with the software ... licence the software and user documentations and to use the software source to modify, enhance, change or convert the software packages as and when necessary

Navisite India Pvt. Ltd., Gurgaon vs Assessee IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH

hardware lock or software lock permitting use by the end customer in India. Control over the hardware and software locks (source code) are the exclusive ... submitted, the assessee does not have access to the source code of the software and the question of replicating/re-producing the software does

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

contained in DTAA, there should be a transfer of copyright. Sale of software by the assessee to the end user does not involve any transfer ... user of the software in the case of shrink-wrap software does not have any access to source code. He has only right

18834 & 25808 of 2015 2 had worked on an Enterprises Software/Enterprises Management Solutions in the name and style "Accent" developed ... stolen and unauthorisedly taken the Source  W.P.(C).Nos.18834 & 25808 of 2015 3 Code of the Software Product developed by the petitioner

Cybrer Tech Systems & Software Ltd., ... vs Department Of Income Tax Cybertech Systems & Software

A.Surendra Kumar Galada, Chennai vs Assessee IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH

authorized to copy the marketing programmes in object code form from the master copy provided by Microsoft Operations (MO) on to either diskettes or such ... approved by MO. We would like to mention here that source code and object code have copyright. Therefore, MRSC also got right to use copyright