that the assessee did not have any
right to the source code of software products and was not permitted to
modify the software products, including ... source code in the software. The ASL software products were developed
and marketed by it were in the nature of shrink-wrap-software-products
that
company;
the distributors did not have a right to the source code of such software products;
the distributors were not permitted to modify, translate ... documentation;
the distributors were not permitted to create the source code of the software products
supplied under the agreements;
the distributors were not expressly permitted
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
find that the aforesaid
comparable, viz. Accentia Technologies Ltd. was engaged in software
development services and was thus functionally different from the assessee
company ... latter was generating income from three sources, i.e.
Medical Transcription, Billing & Coding and Software development &
implementation, but however no segmental information
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
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
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
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
company of the assessee company prior to this
transaction of acquisition of software undertaking by the assessee company
from said Varaad Ventures Limited ... reveal that the assessee has acquired web base applications along with
source codes, movable assets, employees as going concern, as detailed in
three schedules attached
