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
Cybrer Tech Systems & Software Ltd., ... vs Department Of Income Tax
Cybertech Systems & Software
Wns Global Services Pvt. Ltd., Mumbai vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI
Maersk Global Service Centres (I) ... vs Assessee
आयकर अपील य अ धकरण " K "
The Firm A.P. Moller, Mumbai vs Assessee
आयकर अपीऱीय अधिकरण, मुंबई न्यायपीठ „एऱ‟ मुंबई
Ubs Securities India P.Ltd, Mumbai vs Department Of Income Tax
आयकर अपीऱीय अधिकरण, मुंबई
National Stock Exchange Of India Ltd., ... vs Department Of Income Tax
IN THE INCOME TAX
Sachinam Travels (P) Ltd, Mumbai vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCHES