changes in the source
code and source code could be kept confidential, which gives rise to another
meaning to a licensed software that ... under the DTAA, he reiterated that as source code or the object code of
software had been protected under the Copyright Act , the software could
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
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
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
Deputy Commissioner Of Income-Tax,, ... vs Igate Global Solutions Ltd.,, ... on 5 August, 2019
IN
Eaton Technologies Private Limited,, ... vs Deputy Commissioner Of Income Tax,, ... on 12 September, 2019
आयकर
M/S. A B Knowledge Systems,, Pune vs Income-Tax Officer,, on 11 February, 2019
Deputy Commissioner Of Income-Tax,, vs M/S. Honeywell Automation India Ltd.,, ... on 6 March
Assistant Commissioner Of ... vs M/S. John Deere India Pvt. Ltd.,, Pune on 25 April
