that
software and source code are two separate items of
transactions whereas the source code is highly critical to any
software having higher intrinsic value ... conditions the "Source Code"
was produced by INTRA/GAMMA from the original developer
/owner of the "Source Code".
In this connection
line Software Develop me nt (India ) Pvt. Ltd.
license basis wherein the right to use the software is
transferred without giving the source code. These ... license basis wherein the right to use the software is transferred
without giving source code cannot be comparable to pure software
development service provider like
software development service
provider and software Product Company.
60. Ld. Counsel vehemently submitted that a software product company
cannot be compared with a pure software ... software is transferred
without giving the source code. However, a pure software development
service provider imparts a part of the entire software development
parts
manufactured by alternate sources, the consumers have no means of
ascertaining the compatibility of spare parts sourced from other sources. The
DG further noted ... other sources, however, in the absence of the required software to
C. No. 03 of 2011 Page 17 of 215
detect the fault codes (which
source country form which this
income arises. The use of a licence translates to
use of a copyright of the copyrighted software as
laid ... licenced software can be used only if the
lincence is purchased.
In technical terms, this translates to
having a "verification code
2014
Assessment Year:2009-10
Income Tax Officer (TDS) v. State Bank of India
Bareilly Main Branch
Raibareli
PAN/PAN:LKNS06254D
(Appellant) (Respondent)
Appellant ... assessee.
TAN of the deductor was lying on the code of ITO (TDS)
Moradabad who passed the order in this case. The orders are
passed
M/S Federation Of Indian Chambers vs Cst, Delhi on 28 April, 2014
CUSTOMS EXCISE
Gujarat Urja Vikas Nigam Limited vs Gujarat Electricity Regulatory ... on 22 August, 2014
Appeal No
Vodafone India Services P. Ltd, Mumbai vs Assessee on 10 December, 2014
Income Tax Appellate
Motorola Solutions India Pvt. Ltd., ... vs Assessee on 14 August, 2014
IN THE INCOME TAX
