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
maintained the time records or material like source code
of the software developed to indicate that the firm was actually involved in
developing software. During ... examined are
(a) The act of development of software as shown in source codes
and in email correspondence indicating the consultation and
changes made
license basis wherein the right to use the
software is transferred without giving the source code. These types of
companies are not similar ... 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
license basis wherein the right to
use the software is transferred without giving the source
code. These types of companies are not similar ... 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
right to use the
software without further right either to distribute or to copy the software
or the source code therein, it does not give ... software is sold but only the rights to use the
software were sold without impacting any rights to the source code,
merely because the assessee
license
basis wherein the right to use the software is
transferred without giving the source code. These
types of companies are not similar ... 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
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
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
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
source code of the software in the
process of customisation and it can bundle only its own
software with the Small World Software utilising
available ... Word Software. It
was further submitted that the assessee has to purchase
the said software each time it wanted to sell the bundled
software
