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
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
purchase additional software licenses from third party
software vendors for additional softwares. The assessee obtains only a
non-exclusive right to use software embedded ... vendor of the
software has assigned „right to use software‟, further the software is
invoiced separately the payment made for acquiring software
right to use the
software without further right either to distribute or to copy the software
or the source code therein, it does not give ... software is sold but only the rights to use the
software were sold without impacting any rights to the source code,
merely because the assessee
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
separate license, such as
Apache License, Version 2.0, or other open source license. In the event of a
conflict between this Agreement and any separate ... Services, including APIs; WSDLs; Documentation; sample code; software
libraries; command line tools; proofs of concept; templates; and other related
technology (including any of the foregoing
source country form which this
income arises. The use of a licence translates to
use of a copyright of the copyrighted software as
laid ... licenced software can be used only if the
lincence is purchased.
In technical terms, this translates to
having a "verification code
India-USA DTAA, there
is no requirement for TDS under section 195 of the Act since
there is no permanent establishment of the payee ... technical code and testing thereof. The
deliverables are technical specifications, program code and unit
test results. The technical specification includes functional
overview, pseudo code
Alstom Rail Transportation India ... vs Deputy Commissioner Of Income-Tax ... on 23 January, 2023
Author
Prasad Productions Ltd., Chennai vs Department Of Income Tax on 22 April, 2009
IN THE
