users is neither
the copyright in the software nor the use of the copyright in the software but
IT(IT)A No. 173/Bang/2021 ... have
any access to the source code and what is available merely for their use is
software product as such and not the process embedded
assessee had argued that:
(a) Software is sold in the same manner as telecom
equipment,
(b) The software is an integral part of the telecom ... customers.
(e) No access to the "source codes" in the software is granted
to the customer.
(f) Payment for software is not related
lease, loan, sell or
otherwise distribute the software the documentation or any
derivative works based upon the software or documentation in
whole or in part ... engineer,
decompile, or otherwise attempt to derive or modify the source
code for the software. Distributor shall have no rights to the
software other than
connection with the purchase and
operation of computer hardware and software (other than the software
to be maintained), including installation and training, as fees ... does not have any access to the Source Code and Object
Code of the software licensed by World Courier Inc., namely World-
STARsm, Net-STARsm
meaning of the word 'goods' in relation to software under the
Andhra Pradesh General Sales Tax Act, 1957 , have clearly stated that ... transferred to the customers and whether access to "source codes" in
the software was granted to the assessee while there being no requirement
pursuant to this
agreement, the assessee received consideration toward
supply of software amounting to Rs.8,04,15,000/-and
towards technical services amounting ... sole and exclusive owner of
the rights to software and to its source code, and to all
intellectual property rights thereto. In view
software has been done at the customer's end except for
integrating the software with existing system. Every end user of assessee
software ... decompile, disassemble, modify, translate,
make any attempt to discover the source code of the software to create
derivative work of the licensed software except permitted
declared an amount of
Rs.130,20,15,830/- from sale of software licenses and support,
maintenance and training services.
6. Under scrutiny ... software licenses and no access to
modify the source codes in the software programming techniques etc. The
said support, maintenance and training services were rendered
pirated software. In his deposition,
PW-1 further stated that there were securities mechanism which were inbuilt
into the software to ensure the software ... receive triggers, alerts in all cases of
piracy if the source code of the software was altered.
30. There is no dispute that the software
name, online trading name, email id and meta-tags on
the source code of the website of Defendant No.1. It was also discovered
that ... name,
online trading name, email id and meta-tags on the source code of the
website of Defendant No.1. The Defendant
