Qualcomm Incorported , Secunderabad vs Assessee
Qualcomm Incorported , Secunderabad vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: "E
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1 - 10 of 37 (0.78 seconds)M/S Crane Software International ... vs Assessee
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
Navisite India Pvt. Ltd., Gurgaon vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH
Energy Solutions International ... vs Assessee
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
Kmg Infotech Private Limited , ... vs Assessee
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
Intech Billing America Inc., Mumbai vs Department Of Income Tax
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
Cybrer Tech Systems & Software Ltd., ... vs Department Of Income Tax
Cybertech Systems & Software
A.Surendra Kumar Galada, Chennai vs Assessee
A.Surendra Kumar Galada, Chennai vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
CHENNAI BENCH
Microsoft Regional Sales Corporation , ... vs Assessee
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
Microsoft Regional Sales Corporation, vs Department Of Income Tax
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