India, the assessee grants software licences
for the use of software by entering into software licence agreements with various
customers engaged ... impugned order submits that the software sold by the assessee is
not off the shelf software but is customized according to the requirement
software as
a service product into such customers environment wherein the
customers had already purchased licensed software from Q2 under
a separate agreement. These consultancy ... software as a service product into such customers environment
wherein the customers had already purchased licensed software from
assessee under a separate agreement. These consultancy
software
once for all to the customers and also not allowed its customers to make use
of the software for taking prints of the said ... never shared with the customers and therefore customers would
not be able to take copies of the said software to attract the provision royalty
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
selling contraband substances such as MDMA
crystals and cocaine to their customers - software employees and
college students, and are allegedly earning money
petitioner's
access to official email accounts, source code repositories, customer
databases, software infrastructure, etc.
7. It is further submitted that the petitioner ... transferring,
alienating, reverse engineering, dissipating and commercially exploiting the
proprietary technology, software systems, customer relationships and
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This is a digitally signed
Inoperative Account" is an account in which there has been no
customer-induced transaction for a continuous period of 24 months, and
in order ... performs only ancillary office duties and has no access to banking
software, customer accounts, or any system-based operations. It is,
therefore, technically impossible
ineligible customer
including customer/s already transferred/ terminated/ fake/
blocked and updating refill delivery of a cylinder for a
customer in the OMC software ... ineligible customer including
customer/s already transferred/terminated/fake/biocked and
updating refill delivery of a cylinder for a customer in the OMC
software
following two services:
Software development services
Back-office support services
2.4.3 Software Development Services
NTT DATA GOS provides software development solutions and IT
consultancy services ... testing
services to its customers and help customers to develop brands and
products. Thus, this company essentially renders software
development, system design and testing services
hands of the comparable companies also.
As far as the software development segment of the assessee is concerned,
there is no provision ... assessee
has demonstrated that such expenditure comprises statutory levies such
as customs duty, road tax and similar charges incurred in connection
with its regular business
