source code (at page 521) and object code (at page 5.386).
"Source code Program instructions in their original form. The word source differentiates code ... Object Code The code produced by a compiler. Programmers write programs in a form called source code. The source code consists of instructions
source code (at page 521 and object code (at page 5.386):
Source code : Program instructions in their original form. The word source differentiates code from ... programmer.
"Object Code: The code produced by a compiler. Programmers write programs in a form called source code. The source code consists of instructions
Even further these softwares can also be classified as secret formula or process. The software program as mentioned above is an array/sequence of instructions ... This is what a formula is supposed to do, the source code of this software program is not made public, even otherwise that does
Video and CD ROMs are in the nature of "computer software" within the meaning of Explanation provided to Notification No. 11/97 dated ... Computer Software" which reads as under.
Explanation: "Computer Software" means any representation of instructions, data, sound or image, including source code
Nirmal Bang Securities Pvt. Ltd. vs The Chairman, Securities And Exchange ... on 31 October, 2003
Radar Securities Ltd. vs Securities & Exchange Board Of India on 30 May, 2003
Equivalent
Mahashian Di Hatti Ltd., New Delhi vs Assessee on 20 May, 2003
IN THE INCOME
Cggveritas Services Sa, Gurgaon vs Assessee on 31 March, 2003
IN THE INCOME TAX APPELLATE
Sebi vs Shri Samir C. Arora on 24 September, 2003
JUDGMENT
T.M. Nagarajan, Member
Sebi vs Shri Mohan Malpani on 5 November, 2003
ORDER
A.K. Batra, Member
BACKGROUND
