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
language which can be comprehended by human beings, this is called
source code. But when this set of instructions is converted into
executable files ... processed is not known unless one has
access to the source code. Thus a software program basically acts as a
secret process which processes
Riviera Home Furnishings (P) Ltd., New ... vs Assessee on 27 February, 2015
ITA NO.5635
Bechtel India Pvt. Ltd., New Delhi vs Assessee on 14 October, 2015
ITA No.882
Niit, New Delhi vs Assessee on 27 March, 2015
1
ITA no. 2057/Del/10
Qualcomm Incorported, Secunderabad vs Assessee on 20 February, 2015
I.T.A. Nos.: 3701 and
Nokia India Pvt. Ltd., Gurgaon vs Assessee on 22 May, 2015
IN THE INCOME TAX
Nokia India Pvt. Ltd., New Delhi vs Department Of Income Tax on 8 July, 2015
Ge Capital Services India, vs Assessee on 10 June, 2015
IN THE INCOME TAX APPELLATE
Japan Exports , New Delhi vs Assessee on 24 July, 2015
ITA NO.5719/Del/2013
