portions of
QTS's intellectual property portfolio, which
includes certain software rights essential to
and/or useful in the manufacture and sale of
certain ... alter,
modify, copy, translate or adopt the Source code
of AMSS and QRDA software. The assessee agrees
that this amount is taxable @ 10% under
merits.
9. I would like to rely on interpretation of section 207 Cr.PC by Hon'ble Apex Court in Tarun Tyagi vs. Central ... that the appellant was said to have stolen "source Code" of a software known as "Quick Recovery" developed by the complainant
CPC , requires each party thereto to have
notice of the case of other, which is required to be met and the CPC does not
permit ... cases of patent infringement or infringement of copyright
in source code of a computer software, the need for a party
Tyagi (supra) on the allegation that the accused had
stolen source codes of a software, a search was conducted in his house and
hard disks
software
in any other machine. This clause restrains the customer from
duplicating the software or making any copies, modifications,
isolating the software and making ... 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
notice that the assessee
licenses the software to the end user and they do not provide the source
code to them, as such ... issue holding that inasmuch as the assessee does not provide the
source code to the end-users and also in view of the decision
object of the provision of Section 207A(3) of
the Criminal Procedure Code and ruled that non-compliance of the
provision itself would not vitiate ... allegation was that the appellant had stolen the `source code' of a
software known as 'Quick Recovery' developed by the
complainant
Certificate of the
ownership and complete source code of OSM same must be
complete source software solution. attached.
code of OSM
software
solution
unregistered, design right
applications, trade secrets, know-how, information, data,
source codes and object codes, technology, specifications of
materials, formulae and processes, production methods,
discoveries ... shall not use or
disclose such source code and it shall immediately deliver nil
copies of such source code to Adobe, Nothing contained in this
contained in DTAA, there should be a transfer
of copyright. Sale of software by the assessee to the end user does
not involve any transfer ... user of the software
in the case of shrink-wrap software does not have any access to
source code. He has only right
