right to modify the source code; ii) the source code behind any of the
applications / software is accessed only by Symbiotics ... from the analysis undertaken by Symbiotics Ltd. UK
using Adapt software. The source code of the software is accessed only by
Symbiotics
that the assessee did not have any
right to the source code of software products and was not permitted to
modify the software products, including ... source code in the software. The ASL software products were developed
and marketed by it were in the nature of shrink-wrap-software-products
that
matter, since the accused products were software
products, the Assessee was required to review the source code of the
accused products to prove infringement under ... issued by the US District Court:
i) The source code produced in Discovery process by BMC
Software was to be made available for inspection
otherwise create derivative works of any software included in the Service
Offerings (except to the extent software included in the Service Offerings
are provided ... apply any other process or procedure
to derive the source code of any software included in the Service
Offerings, or fc) access
Appeals) observed that the aforesaid software expenditure
was mainly incurred for software development and the use of software
licenses was for a limited period. After ... software licenses are in the nature of generic
application software which is used in various stages of software
development like design and analysis, coding, development
Tata Consultancy Services Ltd, Mumbai vs Acit Large Tax Payer Unit-1, Mumbai on 11
Ids Infotech Ltd., Chandigarh vs Dcit, Chandigarh on 9 March, 2017
IN THE INCOME TAX
Bharat Sanchar Nigam Ltd., New Delhi vs Addl. Cit, New Delhi on 25 October, 2017
The Commissioner Of Income Tax-Ii vs Mitsubishi Corporation India Pvt. Ltd on 17 November
Temasek Holdings Advisors India P.Ltd, ... vs Assessee on 23 February, 2012
आयकर अपील य
