power to decode the machine code of the software nor did they had the power
to make copies of software(except for back-up),that ... Software,that the
assessee had acquired the hardware and software simultaneously,that they did not acquire any
right of duplication of software except
suppliers have provided the assessee with source code or
any technical documentation pertaining to software application. The intellectual
property right associated with the software does ... 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
with escrow of source code
which is reproduced hereunder for ready reference and further discussion:
" Section 11 : Escrow of Source Code
11.1. Escrow, concurrent ... source code. It was contended by Ld. Counsel that there was no absolute
transfer of source code of the assessee to Reliance. In fact, source
merely supplied software
to Reliance with the object code and the source
code of the software vests with the Appellant. The
object code is sufficient ... 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
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
with escrow of source code which is reproduced
hereunder for ready reference and further discussion:
― Section 11 : Escrow of Source Code
11.1. Escrow, concurrent with ... source code. It was contended by
Ld. Counsel that there was no absolute transfer of source code of
the assessee to Reliance. In fact, source
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
with escrow of source code which is reproduced hereunder for ready
reference and further discussion:
― Section 11 : Escrow of Source Code 11.1. Escrow, concurrent with ... source code. It was contended by Ld. Counsel that there was
no absolute transfer of source code of the assessee to Reliance. In fact,
source
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
