based on these, the Plaintiffs make various customized
softwares for their clients. Such softwares include the software algorithms of
'CRATOR' and 'SEEQUER ... remaining eleven modules were developed and customized using the Plaintiffs'
existing Source Code Library. (The customized unique software thus prepared
for the Defendant
specific
set of activities involved in the business use of its customers. Software also
made available the process to its customers, who used ... with respect to whether consideration
paid towards supply of software along with hardware - rather software
embedded in the hardware amounted to royalty. After noticing several
Excel Softwares Pvt Ltd vs Haryana State Warehousing Corporation on 27 May, 2015
Author: Hemant Gupta
Bench: Hemant Gupta
IN THE HIGH COURT OF PUNJAB ... petitioner was returned which was submitted for
development of Application Software, Customization and
Development of Web Portal as per tender conditions.
Mr. Lekh Raj Sharma
role of these services which added value for
the customers generated through networked software. Further, applying the
principle of consistency, it was held that ... networked software. It was contended that the use of networked software in
the case of the Assessee is limited to transmission of customized data
customized or
"legal database". The database had to be such as was capable of use by the
customer or client, as software. Else ... category of production of "any customized
electronic data" as per the definition of computer software
defined in Explanation 2 to section
software program NUKE (including its various
editions and versions). ARK Info Provides services of marketing
promotion, training on the software programs for the customers, sale
capable of transmitted, transferred, delivered,
stored and possessed. If a software whether
customized or non-customized satisfies these
::: Downloaded on - 21/03/2015
customized or
"legal database". The database had to be such as was capable of use by the
customer or client, as software. Else ... category of production of "any customized
electronic data" as per the definition of computer software
defined in Explanation 2 to section
customized or
"legal database". The database had to be such as was capable of use by the
customer or client, as software. Else ... category of production of "any customized
electronic data" as per the definition of computer software
defined in Explanation 2 to section
providing web based software
and submitted its quotation for providing customized web
based software to the plaintiff vie email dated 28.06.2010
-: 3 :-
and acting ... from time to time, through
-: 4 :-
mails and phone for providing the software in terms of
purchase order but to no avail and therefore
