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
assessee to the end user and not
forwarded any source code. Without the source code, the distributor or the
Page ... source code
so that the purchasers could make use of the source code and taken any
number of prints out of the said software
assemble any portion of the software and
do not have any unrestricted rights in the software, including the
source code, and therefore, income earned cannot ... clause it is clearly
stated that the parent company can share software source code, trade
secret, know-how, inventions, development, etc. and therefore there
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
source code that is entitled to Patent and not the object code, is without any merits. It is the technology that gets patented. For software ... software engineering firm uses the software to develop an application software or to do some data processing, it is exploiting the software.
4.6 Shri Korde
company which
develops a software product by following all the above steps involved
in creating a software is a software development company and in
this ... right to
use the software is transferred without giving the source code. Unlike
these software development companies, pure software development
service provider does a portion
Kooud Software Private Limited, ... vs Deputy Director Of Income Tax, Cpc-Tds, ... on 25 March, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL ... Kooud Software Pvt. Ltd., Vs. The Dy. Director of Income-tax,
26-A, 3rd Floor, Electronic City 1st CPC - TDS,
Phase, Ghaziabad - U.P.
Bengaluru
assessee has acquired the right to distribute the software with
licence to use the source code, documentation and technical information
associated with the software ... licence the software and user documentations and to use
the software source to modify, enhance, change or convert the software
packages as and when necessary
company which
develops a software product by following all the above steps involved in
creating a software is a software development company and in this ... right to use the
software is transferred without giving the source code. Unlike these
software development companies, pure software development service
provider does a portion
company
which develops a software product by following all the above
steps involved in creating a software is a software development
company and in this ... right to use the software is transferred
without giving the source code. Unlike these software
development companies, pure software development service
