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
described as a standard software. Also, the end user
of the license does not have any access to the source code i.e. the user ... derive the structure, sequence or organization of source code
but only has a right to use the software for business purpose.
4. The Assessing Officer
transferable license to accompanying software
use the software in in machine- readable
accordance with this form ("Software"),
agreement and the Infrasoft together with ... purpose of
reconstruct or discover
achieving interoperability
any source code or
with other software and in
underlying ideas used
addition thereto Infrasoft
in the Software
means any representation of instructions, data, sound or image
including source code and object code , recorded in a machine readable
form , and capable of being ... coding). The
source code of a program is written in one or more languages that are
intelligible to programmers, rather than machine code, which
contention taken by the plaintiff that on
handing over of the source code, the project came to be
completed is also not correct. There ... completed the work. Having received necessary source
code with knowledge sharing session with regard to
development of software from plaintiff, it was for the
defendant
Torrent Pharmaceuticals Ltd.,, ... vs The Deputy Commissioner Of Income Tax ... on 22 February, 2022
आयकर
that Assessing Officer (TDS) is
taking steps to correct the Code of the Challans but she is facing difficulty,
as the software is not permitting
that Assessing Officer (TDS) is
taking steps to correct the Code of the Challans but she is facing difficulty,
as the software is not permitting
17th May 2022, both parties were
directed to bring their respective source codes of their product/application
and place them in a sealed cover before ... monorepo repository, a software development strategy where code for
many projects is stored in the same repository, to store the source code of
the impugned
clinical
trial study based on the clients requirement: and
(b) providing Software Development Services to Cenduit LLC on a
contract basis ... source code of the IRT to Cenduit India and accordingly the configuration
does not result in development / creation of a new software / technology.
In configuring
