execute the instructions. The same
program in its human-readable source code form, from which executable programs are derived
(e.g., compiled), enables a programmer ... collection of
computer programs and related data is referred to as the software.
IT(IT)ANos.1190, 1295/Bang/2014, 2845, 949, 950/Bang/2017
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
depreciation claimed on outright purchase of
software under section 40(a)(i) for non-deduction of taxes at source
1. The learned ... subject to TDS
5.7.1 According to the learned AR, the CIT had erroneously held that the payments
made for purchase of software
M/S Tata Elxsi Ltd , Bangalore vs Deputy Commissioner Of Income Tax ... on 5 December
M/S Prathibha Jewellery House , ... vs The Deputy Commissioner Of Income Tax ... on 17 August
Dcit, Bangalore vs M/S Independent Technology Systems ... on 16 November, 2018
IN THE INCOME
providing
high end services in the nature of knowledge processing out sourcing. According
to the Assessee it was engaged in back office services which ... doing outsourcing work as well as coding. Coding work fell within
the realm of software development only. According to the Ld. AR,
medical transcription earnings
Xlhealth Corporation India Private ... vs Asst. Commissioner Of Income Tax, ... on 9 February, 2018
IN
