user of the Licensor's True Dial Software which is described on Exhibit A (the software) for 60 simultaneous net work connections ... Software: and all copyrights, trade secrets, know-how and other intellectual property rights underlying the Software, including all copies of the source code; and
Whereas
exempting taxable services provided to a client in respect of ERP software system by a management consultant from the service tax. The Revenue holds ... appellant has neither right nor access to the source code of the SAP software. In such a situation, the appellant is incapable of providing
mean any representation of instructions, data, sound or image including source code and object code, recorded in a machine readable form and capable of being ... system. Two main types of software are systems software, which controls a computer's internal functioning, and application software, which directs the computer
lakhs". He held, assessee is a software company. The intellectual property, codes, formulae, designs, etc. are trading commodity of the assessee. They charge professional ... which was clear from the TDS certificates issued. He further held: "thus, in no way, IP, code, formulae, design, etc. are intangible asset
Mumbai 400077
Dated 31st March, 2003
To
The Board of Directors
Comtek Software Technologies Pvt. Ltd.
101 Mahavir Comm. Complex
M.G. Road Derasar Lane ... other name suggested by me.
c) Sale of window source code for BEATS equity and future and option package to new company along with
Eastern Book Company & Ors vs D.B. Modak & Anr on 12 December, 2007
(India Tv) Independent News Service Pvt ... vs India Broadcast Live Llc And Ors. on 10
Galileo International Inc. vs Dcit on 30 November, 2007
ORDER
Deepak R. Shah, Accountant Member
Amadeus Global Travel Distribution Sa ... vs Dy. Commissioner Of Income-Tax on 30 November, 2007
Income Tax Officer, (International ... vs De Beers India Minerals Pvt. Ltd. on 2 February, 2007
