source codes and architecture of the software HealthBuzz, (apart
from the codes that are available in public domain and constitute
open source, independent ... form of changes,
alterations, modification or development to the software or its
source code, either in the form of services or otherwise, either in
India
client.
With reference to the source code clause 22 indicates that the
vendor shall deposit the software and upgrades thereto, it is
known to facilitate ... right to decompile the software even though
it is limited.
3. The vendor has agreed to part with the source code 9though
in a protected
treated software license and maintenance charges
received by the appellant of Rs. 12,32,61,326/- for giving
right to use of computer software ... does it provide the member
firms the source code or object code pertaining to the
software applications and it merely grants right
assessee from various
customer on account of licensing of CRM software is
not royalty income without appreciating the fact that
CRM platform provided ... software supplied by a non-resident
manufacturer along with a computer or computer-based equipment
under any scheme approved under the Policy on Computer
Software
disclaimer of association with Oracle on the copyright page.
Open Source Software
Most open source licenses do not grant, and many exclude, a license ... rights. Do not assume you can use the name of a source code
base in the name of your distribution developed from that code base
discoveries , ideas, concepts, software in various
stages of development, design , drawings , specifications, techniques,
models, data, mark-up languages (HTML, XML), source code, object
code, documentation
Commissioner Of Income Tax vs Benetton India Pvt. Ltd on 4 April, 2024
Author: Yashwant
Dell for use of programs and softwares such as Microsoft Windows,
Outlook, MS Office and others. The software so procured is stated to
have been ... advance tax
payments as well as tax deducted at source or tax collected at source
in the previous years. Rule 28AA of the 1962 Rules
users/distributors to non-resident computer
software manufacturers/suppliers, as consideration for the resale/use of
the computer software through EULAs/distribution agreements ... computer software through EULAs/distribution agreements, is not the
payment of royalty for the use of copyright in the computer software,
and that the same
verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server ... facts and circumstances, the plaintiff in relation to the
guidelines of UTV Software Communication (supra) claims as under:
(i) It is evident from the overall
