copyright in the customized software products
vests with the plaintiff. The plaintiff purchased software from TSPL and later
customized the product accordingly and sold ... customization of the software. Therefore, it is the
contention of the learned counsel that the software was customized and the
copyright in the software, developed
software purchase, the assessee
could not produce even a single piece of evidence that how
the software was developed as it was customized software.
There ... incurred for web
advertisement development charges as well as purchase of
customized software on which depreciation is claimed."
(emphasis supplied)
9. The finding returned
unbranded software, which is developed according to the specification of the client also known as unbranded software or software, tailor made to the customers particular ... part of their business they prepare and load on customers' computers custom made software (for sake of convenience hereinafter referred to as 'uncanned
Invoice raised on Seattle Software Ltd. (Orbus Software) along
with privacy policy of Orbus Software dated 09.09.2024;
d) Email sent by the respondent on behalf ... namely
Danesfield dated 29.04.2025;
e) Email correspondence between DataTracks and Orbus Software,
customer of the applicant flagging Data Security Concern due to the
communication
cases. Rule 23 under Chapter
XI reads as under:-
"23. Customized software shall, at an appropriate stage
of processing, automatically assign different tracks
customer such as the plaintiff makes a
query on defendant No.2 such customer is advised to
procure the software or license through an agency ... business of software
development, date processing and procure software
and to engage in purchase, sale, distribution,
development etc. relating to software development
and data processing
entitled to claim depreciation at 60% in respect of the software
or software applications. The second issue, which pertains to the assessment
year ... market
sensitive data and information, which is available only through general
customized application software. The assessee acquired software licenses
capitalized during the relevant years
book of the
Internet and is used by virtually every piece of software or hardware on the
Internet, from web browsers and email applications ... particular website, such as
www.maindomain.com, the DNS server of the customer‟s ISP recognizes
the domain as a blocked site, does not allow
Messers Lubi Industries Llp vs Union Of India on 22 February, 2019
Author: Harsha Devani
regarding its date of manufacture and the due date for expiry.
Therefore, Customs shall ensure that this condition is complied
with before allowing clearance ... shall develop an application software that incorporates
the stipulation of testing of imported foodstuff and alerts the
Customs officer to the effect the number
