that the assessee did not have any
right to the source code of software products and was not permitted to
modify the software products, including ... source code in the software. The ASL software products were developed
and marketed by it were in the nature of shrink-wrap-software-products
that
Solutions Pvt. of Income Tax,
Ltd.), No.113, Sobha Sunflower, TDS- CPC ,
Basavanagar, Ghaziabad.
Bangalore - 560 037.
PAN: AADCC 1886C
APPELLANT RESPONDENT
Applicant by : Shri ... source @ 10%.
3. Orders u/s. 200A of the Income-Tax Act, 1961 ["the Act"] were
passed by the TDS-Central Processing Cell
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