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
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
this case, no source code was
supplied by the assessee. The customer had no right to use or
re-use the software elsewhere, the software ... 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
this
case, no source code was supplied by the assessee. The customer had
no right to use or re-use the software elsewhere, the software ... 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
transferred by the assessee to the end users, which is
simply a software. Now coming to sub-para (a) of para 3 of the Article ... 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
nature of the software developed and the computer language which
was used for development of software and availability sources codes thereof ... that it manufacture
Indican Software VS ITO ITA NO 248 CHD 2013 A Y 2000-01
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software, profit from which
