even under the Patents Act 1970, the
computer Software cannot be patented. The computer software, subject to certain
exception, have been specifically excluded ... above provisions of the copyright Act reveals that the computer
software is included in the definition of literary work and is covered under
literary work' to include computer programmes, tables and compilations including
computer (databases). He thus, observed that computer programme was
considered ... skill, time, labour and considerable
experimentation. Therefore, computer software or a computer programme may be
included under scientific work. The payment for right
right
for use or right to use a computer software including granting of a licence. However,
admittedly, there has been no amendment whatsoever ... allowed to exploit the computer software commercially,
they have acquired under licence agreement, only the copy righted software which
by itself is an article
Adani Petronet( Dahej) Port Pvt. Ltd.,, ... vs The Dy.Commissioner Of Income Tax, ... on 31
right
for use or right to use computer software including grant of
license as 'Royalty' under the Act even in cases where ... pertains to computer software. Thus there remains
no controversy after the amendment that in case of comp uter
software, the transfer of right
information includes and has always included transfer of ail or any right
for use or right to use a computer software (including granting ... computer or computer-based equipment
under any scheme approved under the Policy on Computer Software Export,
Software Development and Training
follows:
(i) since export of computer software and providing technical services in
connection with development of software are distinguishable from each other, the
profits ... respect of profit from export of computer software and profit from rendering of
technical services is not included therein;
(iii) expenses incurred
Finance Act w.e.f. 1st April 2010, computer software was defined to
mean any computer program recorded on any disc, tape ... information includes and has always included transfer
of all or any right for use or right to use a computer software
including granting
software expenses on up gradation of its existing software
namely MFGPRO, MS-office, etc and claimed depreciation @ 60%
as applicable to computer software ... Rule 5 of the I.T.Rules, 1962 only computers, including
software were eligible for depreciation @ 60%, when the computers
were purchased along
aforesaid company
was considered by the TPO as comparable with a software
development service provider such as the Assessee for
identical reasons, we direct ... software development
services but that the services of the company include embedded
product design, industrial services and engineering services and
visual computing labs
