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
Ambit Software Private Limited, Pune vs Acit,(Cpc)-Tds, Ghaziabad on 5 April, 2021
आयकर अपीलीय अधधकरण "ए" न्यायपीठ पुणे में ... AAFCA9195G
.......अपीलाथी / Appellant
बनाम / V/s.
The Assistant Commissioner of Income Tax,
( CPC ), TDS, Ghaziabad.
......प्रत्यथी / Respondent
Assessee by : Withdrawal Application
Revenue by : Shri
provider of open-source solutions for internet computing;
• An open source software typically grants every user free access to the source code and enable ... their requirements, unlike a
proprietary software where source codes are owned by developers; #
• Once an open source software is downloaded, software users may require access
Bharti shall make no more copies of the NDS Software,
Embedded Software or third party software than for
which it has paid the applicable licence ... reverse engineer, decompile or otherwise
attempt to create the source code from the NDS
Software nor shall it modify, translate or create
derivative works based
users is neither
the copyright in the software nor the use of the copyright in the software but
IT(IT)A No. 173/Bang/2021 ... 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
companies. Accentia earns revenue from various sources viz.
Software Development & Implementation Medical Transcription and
Billing &. Coding. However, its operations have been classified
under
lease, loan, sell or
otherwise distribute the software the documentation or any
derivative works based upon the software or documentation in
whole or in part ... engineer,
decompile, or otherwise attempt to derive or modify the source
code for the software. Distributor shall have no rights to the
software other than
assessee had argued that:
(a) Software is sold in the same manner as telecom
equipment,
(b) The software is an integral part of the telecom ... customers.
(e) No access to the "source codes" in the software is granted
to the customer.
(f) Payment for software is not related
connection with the purchase and
operation of computer hardware and software (other than the software
to be maintained), including installation and training, as fees ... does not have any access to the Source Code and Object
Code of the software licensed by World Courier Inc., namely World-
STARsm, Net-STARsm
meaning of the word 'goods' in relation to software under the
Andhra Pradesh General Sales Tax Act, 1957 , have clearly stated that ... transferred to the customers and whether access to "source codes" in
the software was granted to the assessee while there being no requirement
