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 ... software continues to be owned by the
assessee and what WIPRO/IBM is getting mere
access to the software. The source code embedded
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 ... software continues to be owned by the assessee and what
WIPRO/IBM is getting mere access to the software. The source code
embedded
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
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
Licensed Software or Documentation, (c) reverse engineering,
disassembly, or decompiling of the Licensed software; (d) use
of the Licensed Software or Documentation in connection with ... permission for commercial exploitation
of the copyright of the software. No source codes etc have been supplied by
the vendor to the assessee. There
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
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
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
3219/Mum/ 2010) held that the profit derived from
sale of software would fall under the head "business profit" and not "royalty ... category of 'shrink wrapped software' and buyer does not have right to access
to the source code.
6. On the contrary, learned Departmental
