software has been made available purely on
licence basis. The source code of CMG software had not been
made available to the assessee ... 1965/Del/2014
9. Regarding the sharing of source code of software for internal
operation would not be taxable as process or copyright or royalty
such
source code and it shall immediately deliver all copies of such
source code to Adobe.
Further, the right granted to distribute the software product ... shall not use or disclose such
source code and it shall immediately deliver all copies of such
source code to Adobe Nothing contained in this
under:
"1. Exensys Software Solutions Ltd falls under the following
nature of software services:
· Software Product Company -- who develops software
products by following ... wherein right to use the
software is transferred without giving a source code.
· Software Development Service Provider - who does a portion
of the described software
assessee
under this segment.
Provision of software development and chip design service
segment
While providing software support development service to the AE,
assessee has entered ... 2014
AY: 2009-10
Qualcomm India P Ltd.
with information, documentation, software, source code and other
proprietary intellectual property to be used in performing service
Qualcomm Incorported , Secunderabad vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: "E
assessee shall deliver
the computer source code for the RDPS and FDPS software. Usage of
software source and any resulting executable images is limited ... organisation or company
representing Indian industry concerning software training and use of
software source code prior to 30 days before critical design review
Infrasoft is the provision of "Source
Code" & "Object Code" of the supplied software to the client.
After becoming a party ... software, software core
derivatives and software derivatives. Moreover, the agreement
provides that the assessee 'shall refrain from providing such
software and software core derivatives
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
Neither GIPL nor GIL acquires any right in the source code of
the software operated by the Assessee. The licence granted to
GIL/GIPL ... GIPL nor GIL are granted any
right to technology or source code of the software which would
enable them to absorb the technology and independently
using
licensor's source code. As per the said clause, the source code and underlying
algorithm of the software are the assessee ... using licensor's
source code. As per the said clause, the source code and underlying algorithm
of the software are the assessee
