source code that is entitled to Patent and not the object code, is without any merits. It is the technology that gets patented. For software ... software engineering firm uses the software to develop an application software or to do some data processing, it is exploiting the software.
4.6 Shri Korde
Software". The said explanation is reproduced below :
Explanation. - 'Computer software' means any representation of instructions, data, sound or image, including source code ... 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
xxxxx
(b) The licensoe shall only disclose the source code for Conversagent's Buddyscript software to a limited number of employees [or limited number
licensee shall only disclose the source code for Conversagent's Buddy script software to a limited number of employees (or limited number
apparatus for which they are intended.
and has claimed that the 'software' in question would remain classified under Heading 85.24 in terms ... Software' contains an "explanation", which reads as under:
Computer software means any representation of instructions, data, sound or image, including source code
scope of Information Technology Software.
4. The contention of the appellants in the appeal memo is that interactivity of software only require ability to communicate ... technology software. As per the explanation provided in the notification, Software means any representation of instructions, data, sound or image including source code and object
The Jt. Commissioner Of Income Tax, ... vs India Equipment Leasing Ltd. on 10 March, 2006
Dy. Cit, 3(1) vs Sri K.S.N. Enterprises P. Ltd., Sri Kode ... on
Slocum Investment P. Ltd. (Now Known As ... vs The Deputy Commissioner Of Income Tax on
Star India (P) Ltd. vs Additional Commissioner Of Income Tax on 28 July, 2006
Equivalent
