from website enabling
the software to function as effective antivirus software. The
Antivirus Software without this Key Number the software on our CD
is just ... technology
software' as follows:-
" 65B(28) ―information technology software‖ means any
representation of instructions, data, sound or image, including
source code and object
assessee;
The Distributors do not have a right to the source code of such software
products;
The Distributors are not permitted to modify, translate ... documentation;
The Distributors are not permitted to create the source code of the
software products supplied under the Agreements;
The Distributors are not expressly permitted
does not
have any access to the source code. What is available for their use
is software product as such and not the process embedded ... software continues to be owned by the assessee and what
WIPRO/IBM is getting mere access to the software. The source code
embedded
company;
the distributors did not have a right to the source code of such software products;
the distributors were not permitted to modify, translate ... documentation;
the distributors were not permitted to create the source code of the software products supplied
under the agreements;
the distributors were not expressly permitted
users is neither the copyright in the
software nor the use of the copyright in the software but right to
use the copyrighted material ... have any access to the source code and what is available merely
for their use is software product as such and not the process
embedded
means any representation of instructions, data,
sound or image including source code and object code , recorded in a
machine readable form , and capable of being ... coding). The source code of a program is written
in one or more languages that are intelligible to programmers, rather than
machine code, which
case of M/s. Rajyas
Software Pvt. Ltd. Vs. ACIT, CPC -TDS, Ghaziabad & Others, in ITA No.
208/NAG/2019 and others ... Court, Pune) in the case of M/s. Rajyas Software Pvt.
Ltd. Vs. ACIT, CPC -TDS, Ghaziabad & Others , in ITA No. 208/NAG/2019
Year
1 208/NAG/2019 M/s. Rajyas Software ACIT, 2014-15 Q4 26Q
Pvt. Ltd., CPC -TDS,
P.No.92, Bante Ghaziabad
Layout, Somalwada
Bharti Airtel Ltd. & Ors vs Maharashtra Electricity Regulatory ... on 12 February, 2020
Judgment of
details. This company is into medical transcription,
medical billing, medical coding, claims processing and software
development implementation services. Ld. TPO held that since
the comparables ... revenue's from operations are from different sources i.e.
medical transcription, billing and coding and EMR and SAAS.
However, the annual report states
