right to modify the source code; ii) the source code behind any of the
applications / software is accessed only by Symbiotics ... from the analysis undertaken by Symbiotics Ltd. UK
using Adapt software. The source code of the software is accessed only by
Symbiotics
software in object code format; (b) to modify and enhance (i)
the object code version of the software to the extent, if any,
provided ... documentation that the GTIL
provides with the software; and (ii) the source code version of the
software to the extent necessary to correct errors, ingredients
otherwise create derivative works of any software included in the Service
Offerings (except to the extent software included in the Service Offerings
are provided ... apply any other process or procedure
to derive the source code of any software included in the Service
Offerings, or fc) access
purchase orders on the
assessee.
* ESI India either imports software CDs, or downloads the
software; and subsequently installs it on the customer's
machine ... have any access to either the source code
or into the actual programming codes present in the software
product.
• Neither ESI India
Appeals) observed that the aforesaid software expenditure
was mainly incurred for software development and the use of software
licenses was for a limited period. After ... software licenses are in the nature of generic
application software which is used in various stages of software
development like design and analysis, coding, development
Steria (India) Ltd. Vs. ACIT
to appreciate that payment for purchase of software made outside
India was not chargeable to tax under the provisions ... respect of deduction of tax at source with respect to fees paid for
management services and purchase of Software License respectively
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
Ids Infotech Ltd., Chandigarh vs Dcit, Chandigarh on 9 March, 2017
IN THE INCOME TAX
Acit Cir 11(3)(1), Mumbai vs Total Oil India P. Ltd, Mumbai on 10
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
