provided with the programs to
customize the Programs for Customers. Distributor may develop
and provide application or utility software for customers ... license key and the links are sent to the
customer. The customer downloads the software directly from
the US server (via the links) and installs
software were
found to be in the nature of customized software/operating systems like ERP,
AutoCAD being used in the entire process of the assessee ... Upon verification, if was revealed that the assessee is
utilizing various customized softwares/operating system like ERP, AutoCAD etc.
in the manufacturing process
Discussion On The Finance Bill, 2008 (Discussion Not Concluded). on 25 April, 2008
>
12.52
company in response to 133(6), this
company is engaged in customized software development services
and has not earned revenue from any service activity other ... than
customized software development services. The relevant extract of
the reply submitted is as under:
That our company is engaged in the Customized Software
Development
sale of software
whether in physical or through downloaded mode.
on import of the software in physical mode, applicable duties of
customs were also paid ... medium which stores the
software or in a medium by which software is emboded in software it
may then further resold by the distributor
only copied the software products but has also verbatim copied
the Plaintiff's Software License Agreement and Software
Customization Policy from the Plaintiff ... Plaintiff's software modules but has also verbatim
reproduced the Plaintiff's Software License Agreement and
Software Customization Policy, as demonstrated from
news
broadcasting through its three different channels. It is also producing customized
software, programmes for broadcasters. It filed its return of income on 30.09.2009
declaring
engaged in the activity of trading of generic software and
providing customized software development services for
domestic as well as for foreign clients through ... centres of the
14
Respondent. However, in the process of such customized
software development, certain activities were required to be
carried out at the sight
part of their business they prepare and load
on customers' computers custom made software (for sake of
convenience hereinafter referred to as `uncanned software ... software programme the incorporeal right to the software is not
transferred. It is held that the incorporeal right to software is the
copyright which remains
value of the operating softwares like Windows
2000, Windows XP which are secondary softwares. Indisputably, when an
operating software is loaded in the computer ... software.
It is not the case of the appellants that the software
was assembled with the disk drive. In fact, the
software was installed
