software products for
GSM cellular radio telephone system. During the relevant year
it had supplied telecommunication hardware and software to
various customers in India ... software products
for GSM cellular radio telephone system. During the relevant
year it had supplied telecommunication hardware and software
to various customers in India
banks under a license agreement according to which
customization of the software may be done by the banks either by
asking the respondents ... banks should not take
services of the appellant herein for customization of the software in
question.
LPA 3/2016 Page
straight
answers. At the same time the owners / holders of copyright in software
programs, if rush to the Courts without fully satisfying themselves ... possibility of disappearance of the pirated software/incriminating evidence in
case the decoy customer is exposed" and thus "visit by a decoy customer
through which he sold his software products
and in the year 2010 he gave an exclusive license of his software products to
Yyooh Low Level ... decade; with over 14000 paying customers.
4. He pleaded that Apple Inc launched an update to their operating
software - Mac OS X El Capitan
Petitioner's letter dated 19th October 2015 to
the Customs Department stating that the imported goods would be sold in
India in full boxes ... order:
"It appears that there is a software glitch at the end of the Customs
Department as a result of which the Indian Customs
Assessee is engaged in the manufacture and production of
business support software. The Assessee has a wholly owned subsidiary in
India, namely, Oracle India Private ... entered into a Software Duplication and
Distribution License Agreement with OIPL pursuant to which OIPL sub-
licenses software products to various customers in India
then authorized the Indian Master licensee to
duplicate the software and sub-license to Indian
customers. It restricted the consideration payable by the
Indian Master ... licensee to 30% of the IPP of the software
product sub-licensed to Indian customers. This was an
exchange control stipulation and the ceiling
software and other tools used by
the Plaintiff for rendering services are not the proprietary software of the
Plaintiff but are licensed software. He also ... disputed that the software used
by the Plaintiff was licensed software and not the proprietary software of
the Plaintiff.
18. It is thus, seen that
offer its customers a
CA (M) 100/2016 Page 3 of 10
unique blend of services and solutions around PLM, engineering
software, embedded software, mechanical
that the
process was within the exclusive knowledge of the assessee. The customer is
neither in the know nor is it empowered ... right for use or right to use a computer
software (including granting of a licence) irrespective of the
medium through which such right is transferred
