company
which develops a software product by following all the above
steps involved in creating a software is a software development
company and in this ... right to use the software is transferred
without giving the source code. Unlike these software
development companies, pure software development service
create, by reverse
engineering or otherwise, the source code from the object
code of the Software. In the event source code is
provided to Licensee ... right to delete, or to require the deletion of, such
source code and all copies thereof in Licensee's
possession or control whenever
include any element of profit or mark-up and, hence,
no TDS is required.
M/s. First Advantage Pvt. Ltd.
3
iv) The payment ... viii) That when there is no transfer of source code and know-
how in a software product, the payment received in respect of
the same
view of his
reluctance in handing over the source code of a programme he had developed
for extraction from Trichur billing system for migrating ... based billing system. The software had a deficiency which can be set at right
only through utilisation of source code but for reasons best known
Hero Honda Motors Ltd., New Delhi vs Assessee on 27 September, 2010
IN THE INCOME
Hcl Technologies Ltd, New Delhi vs Assessee on 28 October, 2010
1 ITA No. 5623
Micro Inks Limited, Vapi vs Assessee on 3 March, 2010
IN THE INCOME TAX APPELLATE
Verizon Communications Singapore Pte. ... vs Assessee on 4 August, 2010
IN THE INCOME TAX APPELLATE
Lumax Industries Ltd., New Delhi vs Department Of Income Tax on 30 September, 2010
IN
Dassault Systemes Simulia Private ... vs Assessee on 22 July, 2010
IN THE INCOME TAX APPELLATE
