Paragraph 4.2 entitles the Assessee to, inter alia, use
the software and source codes for a limited purposes to
12
sell and promote the software ... basically in the nature of sale of Shrink wrapped
software. No source code or any authority is extended to the
customers for making any changes
Tecxpert Software Private Limited, New ... vs Acit Cpc-Tds, Ghazaibad on 12 October, 2022
THE INCOME TAX APPELLATE TRIBUNAL
DELHIBENCH 'H', NEW DELHI ... Software Pvt. Ltd., Vs ACIT,
D-132, Surajmal Vihar, East Delhi, CPC -TDS,
New Delhi-110093 Ghazaibad-201010
(APPELLANT) (RESPONDENT)
PAN No. AADCT0813E
Assessee
Kooud Software Private Limited, ... vs Deputy Director Of Income Tax, Cpc-Tds, ... on 25 March, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL ... Kooud Software Pvt. Ltd., Vs. The Dy. Director of Income-tax,
26-A, 3rd Floor, Electronic City 1st CPC - TDS,
Phase, Ghaziabad - U.P.
Bengaluru
company which
develops a software product by following all the above steps involved in
creating a software is a software development company and in this ... right to use the
software is transferred without giving the source code. Unlike these
software development companies, pure software development service
provider does a portion
matter, since the accused products were software
products, the Assessee was required to review the source code of the
accused products to prove infringement under ... issued by the US District Court:
i) The source code produced in Discovery process by BMC
Software was to be made available for inspection
software in object code format; (b) to modify and enhance (i)
the object code version of the software to the extent, if any,
provided ... documentation that the GTIL
provides with the software; and (ii) the source code version of the
software to the extent necessary to correct errors, ingredients
right to use the
software without further right either to distribute or to copy the software
or the source code therein, it does not give ... software is sold but only the rights to use the
software were sold without impacting any rights to the source code,
merely because the assessee
discussed the classification of "process" related to software
royalty by stating the source code was not transferred
therefore there is no royalty ... software solutions, b ut
what they share and convey is not a software program. The
consideration for such implementations is not a consideration
for software
M/S Google India Private Limited, ... vs Dy. D.I.T., Bangalore on 19 October
improvements; (iv) all know-
how and trade secrets; v) all design and code documentation,
methodologies, processes, design information, design flows,
encoding techniques, applications, product information ... kind; (vi) all software
programs in both source code and object code format. including
all testing software and software tools: (vii) all documentation,
records, databases
