software elsewhere, the software could
not have been re-issued to someone else by the customer, the software
could have been used only as integral ... right, title and interest in the software and
related know. This software cannot be used by the customer except for
the operation of the machine
software elsewhere, the software could not have
been re-issued to someone else by the customer, the software
could have been used only as integral ... right, title and interest in the software and related know. This
software cannot be used by the customer except for the
operation of the machine
customer's programs subject to the needs of the customers. Such 'customization' may not in itself be a software programme to make ... with the development or production of computer software.
2. Manufacture or production of computer software also includes customization of a software which requires development
customized software, the supplier develops the
software and thereafter transfers the software so
developed in a media and it is taken to the customer ... part of their business they
prepared and laded on customers' computers custom-made
software ("uncanned software") and also sold computer
software packages
sell, o software components for the
creation of and inclusion in other IT software products,
o IT software supplied electronically.
4.1.2 Software consists of carrier ... Floppy and
coded data. Softwares are categorized as "normal software" and
"specific software". Normalised software is mass market product
generally available
charges,
interest charges, expenses reimbursement within the group
and fees received for software development and sport
services. The AO referred the matter ... ended on
31.03.2007. Accordingly, the fees received by the assessee
for software customization and sport services run to its
associate enterprises amounting
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
customer belongs to and the requirement laid down,
the modules are provided to the customer. There is no further customization
of the software codes ... rights to the customer to exploit the
software sold and the software is used by the customer in their capacity as
an end/ ultimate user
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
