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Aspect Software Inc., Usa vs Assessee on 18 May, 2015

customers are merely provided with the object code and not the source code to the software (where the information or knowledge resides). The object code ... deliver to any End-User or other third party any source code for the Software or Ancillary Programs, in whole or in part. (iv) Partner
Income Tax Appellate Tribunal - Delhi Cites 51 - Cited by 0 - Full Document

Adobe Systems Software Ireland Ltd., vs Adit, New Delhi on 3 September, 2019

unregistered, design right applications, trade secrets, know-how, information, data, source codes and object codes, technology, specifications of materials, formulae and processes, production methods, discoveries ... shall not use or disclose such source code and it shall immediately deliver nil copies of such source code to Adobe, Nothing contained in this
Income Tax Appellate Tribunal - Delhi Cites 24 - Cited by 0 - Full Document

Black Duck Software Inc., Noida vs Dcit (International Taxation), New ... on 11 September, 2017

automating the management, compliance and secure use of open source software in multi source development at enterprise scale. It provides its customers a non-exclusive ... assessee-company. 4. During the year under consideration, the assessee had sold software under a "Master License and Subscription Agreement" with two entities
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 5 - Full Document
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