case of Sasken Technologies Ltd, wherein the "sale of
source code of software" (referred as "IPR") was claimed by the
above ... source code of the software
product with itself and would be issuing licenses for using the
said software. Once source code is retained, the company
right to modify the source code; ii) the source code behind any of the
applications / software is accessed only by Symbiotics ... from the analysis undertaken by Symbiotics Ltd. UK
using Adapt software. The source code of the software is accessed only by
Symbiotics
manner and is
Operating Software/Canned Software/Packaged Software.
The Operating systems software manages computer
hardware, software resources and provides common services
for computer programs ... Information Technology Software sold
along with the object code/source code (not a packaged
software/canned software/OS) and (ii) Documents of title
conveying
India, Vs ACIT,
1st Floor, Plate B, Office Block-1, East CPC , TDS,
Didwai Nagar, New Delhi-110023 Ghaziabad, U.P.-201010
(APPELLANT) (RESPONDENT ... late deposition of
TDS.
4. In this regard, the assessee filed a letter to TDS- CPC on
30.11.2017 clarifying that total TDS for July
Qualcomm Incorporated, Usa vs Dcit, Circle- 3(1)(1), Intl. Taxation, ... on 13 June, 2023
Software and/or any Juniper Platform
asdelivered by Juniper or any Approved Source.
i. You may not Use or allow Use of the Software ... activity.
j. In the limited event that licensed Software includes source code, such source
code is provided for reference purposes only unless expressly licensed otherwise
collectively, "Proprietary Materials"), including, but not
limited to, source code, video, text, software, photos, graphics, image, music, and sound.
Customer agrees, for itself ... intellectual property rights in its
Proprietary Material, which includes the source code, videos, text, software,
intellectual property of the assessee etc. The subscribers
assessee. The source code of the
license which could provide information of the working of the
applications/ software would never be shared with the customers
towards purchase of software. As a result of the
outlay, the assessee secured a license to use the software. The
license was available ... assessee secured
limited right of use of the software. It did not secure the source code.
It was prevented from modifying or duplicating the software
improvements;
(iv) all know-how and trade secrets; v) all design and code documentation,
methodologies, processes, design information, design flows, encoding
techniques, applications, product information ... kind; (vi) all
software programs in both source code and object code format. including
all testing software and software tools: (vii) all documentation, records,
databases
