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Amway India Enterprises vs The Deputy Commissioner Of Income-Tax on 15 February, 2008

copyright as the assessee had merely obtained the right to distribute the copyrighted material i.e. software, and no copyright was assigned to the assessee ... licensing/assignment/time-sharing 3rd party training is prohibited, efforts of reverse engineering, disassembly or decompilation are restricted and Oracle retains all title, copyright
Income Tax Appellate Tribunal - Delhi Cites 66 - Cited by 19 - Full Document

Halliburton Export Inc., New Delhi vs Assessee

copyright' and not the 'copyrighted article' must be transferred. Rights in relation to a copyright would include right to reproduce work, issue ... whenever a software is assigned or licensed for use, there is an assignment of the right to use the embedded copyright in the software
Income Tax Appellate Tribunal - Delhi Cites 23 - Cited by 0 - Full Document

Acit (International Taxation), New ... vs M/S. Comptel Oyj, New Delhi on 3 February, 2017

works made for hire owned by operation of law, supplier assigns the ownership of copyrights in such works to buyer or customer. 8.2 Preexisting materials ... equivalent documentation to verify authorship of Developed Works. Supplier will confirm assignment of copyright for developed works (if any) using the "Conformation of Assignment
Income Tax Appellate Tribunal - Delhi Cites 10 - Cited by 0 - Full Document
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