software had no independent value of its own,
iv) copyrights in the software were transferred to the customers,
v) access to the "source codes ... suppliers of the softwares
were the sole and exclusive owner of the rights, title and property in Software
and the Source Codes. Software Agreements forbid
execute the instructions. The same
program in its human-readable source code form, from which executable programs are derived
(e.g., compiled), enables a programmer ... collection of
computer programs and related data is referred to as the software.
IT(IT)ANos.1190, 1295/Bang/2014, 2845, 949, 950/Bang/2017
embedded in the software, it cannot be held that either WIPRO/IBM
are using the process that has gone into the software or that they ... software continues to be owned by the assessee and what
WJPRO/IBM is getting mere access to the software. The source
code embedded
have also made observations in their respective orders
about the source code of the software and have further stretched
the softwares to equate it with ... reconstruct or discover the source code, etc. This
clause clearly lays down that customer shall not reproduce the
software or any of the documentation provided
accused to defend himself.
-Case of stealing of "source code" of software
relating to data recovery in computers -
Conditional order passed for provding ... complainant, alleging
that appellant-accused had stolen "source
code" of a software relating to recovery of lost
data in crashed hard discs
plaintiff and the defendants to
provide their respective source code and
object code of their respective software to
the Court and the Court may send ... comparison of
source code and object code. It is further
submitted that the petitionersdefendants have
already deposited their complete source code with
the trial
thus observed that Oracle and other software
developers only license the software for use by the end
user subject to the terms and conditions ... software
30
Appeal No. ST/85707/14
does not amount to sale of software. There will be sale
of software only if source code
holding that the software
supplied by the assessee was a copyrighted software and
that was no indication that the source code was
transferred ... appellant. There is no
indication that the "source code" of the software is transferred to
4 ITA No. 31/Del/2012
Midland Valley
PRODUCTS (such as but not limited to,
semiconductor devices, computer software in source code, integrated
circuits, custom IC, capacitors, resistors, seals, bearings, springs, wires,
cables
disclose any details of the work of the
company, source code or any information about software to any
N.S. Kamble page ... were directed to
use the knowledge bank, resourses and the source code of
M/s.Manorama Infosolutions Pvt. Ltd., resultantly all necessary
financial
