source code can
always generate the executable machine code at will. Not
much value is added by transfer of binary executable
once the source code ... source code. It was contended
by Ld. Counsel that there was no absolute transfer of source
code of the assessee to Reliance. In fact, source
does not have
any access to the source code. What is available for
their use is software product as such and not the
process embedded ... software continues to be owned by the
assessee and what WIPRO/IBM is getting mere
access to the software. The source code embedded
power to decode the machine code of the software nor did they had the power
to make copies of software(except for back-up),that ... Software,that the
assessee had acquired the hardware and software simultaneously,that they did not acquire any
right of duplication of software except
does not have any
access to the source code. What is available for their use is software
product as such and not the process embedded ... software continues to be owned by the assessee and what
WIPRO/IBM is getting mere access to the software. The source code
embedded
works based
on, or otherwise attempt to discover the above mentioned
software source code or underlying ideas or algorithms.
There is no acquisition of copyright ... does not have
any access to the source code. What is available for their use is
software product as such and not the process embedded
suppliers have provided the assessee with source code or
any technical documentation pertaining to software application. The intellectual
property right associated with the software does ... works based on, or otherwise
attempt to discover the above mentioned software source code or
underlying ideas or algorithms.
There is no acquisition of copyright
with escrow of source code
which is reproduced hereunder for ready reference and further discussion:
" Section 11 : Escrow of Source Code
11.1. Escrow, concurrent ... source code. It was contended by Ld. Counsel that there was no absolute
transfer of source code of the assessee to Reliance. In fact, source
works based
on, or otherwise attempt to discover the above mentioned
software source code or underlying ideas or algorithms.
There is no acquisition of copyright ... does not have
any access to the source code. What is available for their use is
software product as such and not the process embedded
addressed to M/s. Lee & Nee Software (Export) Ltd. As
regards to the source code, it was stated that the documents
were lying with ... Shreepati Com pute rs) Page 29
5. The source code of the softwares developed could
not be provided by the appellant firm as well
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
