transaction, found that what was sold by way
of computer software included a right or interest in copyright, which thus
gave rise ... computer
software" means any computer programme recorded on any
disc, tape, perforated media or other information storage
device and includes any such
definition information technology service includes computer software, system networking, data processing, etc., after the amendment effected in the Finance Act, 2006 and after ... services including computer consultancy services. As part of their business they prepared and loaded on customers' computers custom-made software ("uncanned
hardware and software facilities for
rlanguage learning.
(f) There shall be Educational Technology facilities with
hardware and software including computers, TV,
Camera ... with hardware for projection and duplication and
educational software, required for imparting Information
Technology (IT) literacy, including TV, Camera etc.
(g) ROT (Received Only Terminal
information includes and has always included transfer of all or
any right for use or right to use a computer software (including
granting ... information includes and has always included transfer of all or
any right for use or right to use a computer software (including
granting
software
(including services for development of
software) outside India shall be deemed
to be the profits and gains derived from
the export of computer ... software (including services for development
of software) outside India shall be deemed to be the
profits and gains derived from the export of computer
software without which
the computer cannot work. The computer would
otherwise be a dead box, if software, without
which the computer cannot ... devices and/ or computer
systems sold by Adprint along with computers are
includible in the assessable value of the Computer
kinds of
goods all over the world. Goods thus includes computer
software. Clause 11 of the Incidental objects as set out in
memorandum empowers ... things referred to in
clause (i) of sub-section (2), includes production of computer
programmes...."
"SECTION 10B. SPECIAL PROVISION IN RESPECT
plaintiff is in the field of computer programmes (Software), the said computer software includes various operating systems such as MS-DOS, Microsoft Windows ... popularity of the computer software, as also sold computers being loaded with the pirated software, loss of profit to the plaintiff
appellants sold computer
systems and that a computer systems was incomplete without
systems software inasmuch as mere hardware without systems
software ... Copyright Act defines
`literary work' to include computer programmes, tables and
compilations including computer data bases. Reference was
also made
profits and gains derived from computer software exported outside
India. Thus, on site development of computer software including
services for development of software ... removal of doubts' in
the case of computer software states that on site development
including services for development of software outside India shall
