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
that
software and source code are two separate items of
transactions whereas the source code is highly critical to any
software having higher intrinsic value ... conditions the "Source Code"
was produced by INTRA/GAMMA from the original developer
/owner of the "Source Code".
In this connection
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
source code that is entitled to Patent and not the object code, is without any merits. It is the technology that gets patented. For software ... software engineering firm uses the software to develop an application software or to do some data processing, it is exploiting the software.
4.6 Shri Korde
IXOS
Software Asia Pte. Ltd., No. 6 Temasel Boulevard, #2-06,
Suntech Tower Four, Singapore 038986 for supply of a
software called "IXOX eCON ... enable operation of the program
within our own business only. No source code or
programming language or technique will be provided to us
with
Zte Corporation, Gurgaon vs Assessee on 30 May, 2016
1
ITA 5870/Del/12 &
Hughes Escorts Communication Ltd.,, vs Assessee on 1 November, 2004
IN THE INCOME TAX APPELLATE
Reliance Corporate It Park Ltd, Navi ... vs Cit(A)_58, Pune on 5 February, 2021
Teradata Operations Inc., United ... vs Dcit, Circle- 3(1)(1), International ... on 19 March, 2020
Reliance Corporate It Park Ltd, Navi ... vs Cit(A)_58, Pune on 10 December, 2019
