force. Hence the witnesses who speaks about the source code and
other software issue as alleged by the defacto complainant cannot be
taken ... maintained the source code as per the Information
Technology Act . Hence the list witnesses, which speaks about the
source code and other software issue
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
Ceb India Pvt. Ltd., Gurgaon vs Acit, Gurgaon on 17 March, 2017
IN THE INCOME
Willis Processing Services (India) ... vs Asst Cit (Osd) 2(3), Mumbai on 22 March, 2017
within terms of "royalty" under Article 12(4). The computer
software does not fall under most of the term used in the Article ... 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
assessee had argued that:
a) Software is sold in the same manner as telecom equipment,
b) The software is an integral part of the telecom ... customers.
e) No access to the "source codes" in the software is granted to the
customer.
f) Payment for software is not related
case of the
Ld A.R is that the software is a standardized software supplied to the assessee
on non-exclusive basis and further ... that the source code is not supplied to the assessee and the
assessee has been given only license to use the software, which is akin
correspondence that the defendant has not provided the source code and user manuals for the MMS Software. Even as late as 3rd February ... source code and the user manual and in one of its letter, the defendant company has clearly stated that the source code and the user
Officer thus, held that the
literary or scientific work obviously includes the software and there is no
requirement of transfer of copyright for treating ... Assessing Officer further
observed that as the source code or the object code of these softwares has been
protected under the copyright act, these softwares
Abbreviations
CSS Closed Source Software
OSS Open Source Software
API Application Programming Interface
BG Bank Guarantee
CDMA Code Division Multiple Access
CMS Content Management System ... open source for a
particular department, providing on-site support/maintenance for infrastructure,
database or long term consultation on an existing open source project
