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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

agreement to provide all necessary technical information/know-how (hardware and software of GSM BSS) as to enable the petitioner to manufacture ... furnished to BSNL; furthermore, the technology was transferred from "source code" level from VTiDirect to TECL. It was submitted that each of these

H.V. Kumar And Ors. vs Delhi Treasury And Ors. on 27 October, 2017 Author