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
have also made observations in their respective orders
about the source code of the software and have further stretched
the softwares to equate it with ... reconstruct or discover the source code, etc. This
clause clearly lays down that customer shall not reproduce the
software or any of the documentation provided
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
right to use computer software and owns all right, title and interest
in the software, therefore, what the supplier parts with to the end-user ... source code or object code of computer had been
7
ITA No.1433/PUN/2014
Tata Technologies Ltd.
protected and not available freely, these softwares
Ciena India Pvt. Ltd., Gurgaon vs Ito, New Delhi on 29 June, 2018
IN THE
involved in the execution of the
software development i.e primarily coding of software ("software services") outsourced ... also engaged in the resale of packaged software namely
'Sapphire' in the domestic market. This software caters to the laboratory requirements
of process
Dcit, Cir-12, Kolkata, Kolkata vs M/S Organon (India) Pvt. Ltd., Kolkata on 14
Acit - 16(2), Mumbai vs Kpmg, Mumbai on 28 November, 2018
IN THE INCOME TAX
