software has been made available purely on
licence basis. The source code of CMG software had not been
made available to the assessee ... 1965/Del/2014
9. Regarding the sharing of source code of software for internal
operation would not be taxable as process or copyright or royalty
such
source code and it shall immediately deliver all copies of such
source code to Adobe.
Further, the right granted to distribute the software product ... shall not use or disclose such
source code and it shall immediately deliver all copies of such
source code to Adobe Nothing contained in this
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
Evalueserve.Com Pvt. Ltd., Gurgaon vs Acit, New Delhi on 3 August, 2018
1 ITA
income from operations which is from three sources, i.e., (a) medical
transcription, (b) coding, and (c) software development. Referring to clause ... find this company is having its revenue from three sources, namely,
medical transcription, coding and software development. However, no segmental
details are given
include reference to use of the
computer programme/software. The inclusion of 'computer software' (per
Explanations 3 and 4 of section ... copies/derivatives of the products. The source code is not shared, and what is
transferred is the object code. Surely, there is no right
medical
transcription related services and is also into creation and selling
of software products. We also note after going through the
23
ITA No. 1203 ... this company
shows income from three sources viz. medical transcription,
medical discreet reportable transcription and billing and coding.
We note that this company was excluded
Pepsico India Holdings Pvt. Ltd., ... vs Acit, Central Circle- 7, New Delhi on 3 December
Acit, Central Circle- 26, New Delhi vs Gd Foods Manufacturing (India) Pvt. ... on 6 September
