software to suit it
needs but cannot modify the software the software are generally encrypted, only exe
files are sold, source code remains with ... software to suit it needs but cannot
modify the software, the software are generally encrypted, only exe files are sold,
source code remains with
said software. During the year under consideration, the
assessee had earned revenue from sale of software license in India including
certification and software by authentication ... decompile, disassemble,
modify, translate, make any attempt to discover the source code of the software
and create derivative work of the licensed software except permitted
agreement for Resale of software dated
01.02.2008, Tekla Finland appointed the assessee for distribution and
marketing of the software in India. In terms ... also been emphasised that assessee is
neither granted the source code of the software product and is nor
permitted to modify, translate, recompile or alter
rights in the software and
provision of related basic software support services. The appellant
obtained licenses in respect of certain software viz. Oracle, Lotus Notes ... because a copyright in these software programs i.e.
source code or object code has not been granted to the appellant
with
Sandvik Asia for the rights to use software. He further holds that exact nature
of software provided and the terms and conditions were not known ... term 'royalty' was defined. Since the source code or the
object code of software was protected under the Copyright Act , the Assessing
Officer
Technology Software Services was introduced
from 16.05.2008 vide Notification No. 18/2008-ST dated
10.05.2008. Section 65(53a) defines 'Information Technology
5
Software ... mean any representation of instructions, data,
sound or image including source code and object code,
recorded in a machine readable form and capable of being
posts is concerned, I am in
disagreement with the said submissions. Any software works as per its
algorithm. If the IRIA itself created such ... source code might not have logged every vote and any
discrepancy in the log may or may not result in the malfunctioning of a
software
details. This company is into medical
transcription, medical billing, medical coding, claims
processing and software development implementation services.
Ld. TPO held that since the comparables ... revenue's from operations are from different sources i.e.
medical transcription, billing and coding and EMR and SAAS.
However, the annual report states
restriction on the use to which transferee can put the software."
10
I.T.A. No.2601/Kol/2018
Outotec (Finland) Oy, Kolkata ... user of software and the fact that the
license/customer had no right to interfere with source code and that the licensed
produce cannot
AAACF8190M
ITA no.667/Mum./2014
(Assessment Year : 2009-10)
Golden Source India Pvt. Ltd.
1st Floor, 13-A, Paper Box Estate
................ Appellant
Mahakali Caves ... Golden Source Corporation, USA. As stated by the
Transfer Pricing Officer, the assessee is involved in providing software
service including coding, integration and testing
