Shri S.N.Soparkar emphasized only one
issue that the source code of software is a capital asset and he further stated that
Why Source ... subject-matter taken
"software" as revenue receipts, whereas the assessee has sold "software with
source code & documentation and right of manufacture
software for the purpose of copying,
modification etc of the standard software product.
4. All copyright, or other intellectual property rights, in the standard
software ... Mycom does not supply any know-how or the source code in the
software product to VWL.
2.5. The assessee further stated that VWL made
Torrent Pharmaceuticals Ltd.,, ... vs The Deputy Commissioner Of Income Tax ... on 22 February, 2022
आयकर
M/S. Dishman Pharmaceuticals & ... vs The Acit, (Osd),Range-1,, Ahmedabad on 20 June
Requirement Package used as
Configuration Tool in Engineering,
Software development and
maintenance for the software that -
support all the products. Used ... other
identified Key Performance Indicators
ECAD Application; electrical
engineering software; software suite
that offers solutions for numerous
industries (among others machinery
E3 - Global
Nuclear Power Corporation Of India ... vs Assessee on 1 September, 2011
` आयकर अपीलीय अिधकरण, अहमदाबाद
The Acit, Central Circle-1(3), ... vs M/S. Benifit Tradelinks Ltd.,, ... on 25 April
The Acit, Central Circle-1(3), ... vs M/S. Elegance Reality Limited, ... on 25 April
The Acit, Central Circle-1(3), ... vs M/S. Benifit Trade Links Ltd.,, ... on 25
The Acit, Central Circle-1(3), ... vs M/S. Benifit Tradelinks Ltd.,, ... on 25 April
