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
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
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
Acit Cir. 12(1)(2), Mumbai vs Bharti Axa Life Insurance Company Ltd., ... on 31
Acit 8(1), Mumbai vs Aventis Pharma Ltd, Mumbai on 11 August, 2021
1 ITA
purchase of software, whether off the
shelf or otherwise, is in the nature of royalty; hence, requires deduction of tax at
source under section ... terms of the
agreement, software program means, the commercially available object coded
software product as specified in Exhibit "A" to the agreement
Inmarsat Global Ltd., Mumbai vs Dy Cit (It)-2(1)92), Mumbai on 24 March
Mr. Yashovardhan Birla, Mumbai vs Cit (A)-51, Mumbai on 3 September, 2021
THE INCOME
Uber India Systems Private Limited, ... vs Jt.Cit (Tds)(Osd)-2(3), Mumbai on 4
Dcit - 11(1)(2), Mumbai vs M/S. Samanta Organics P. Ltd., Mumbai on 7
