compared to the price of the
original software.
(iv) The software developed by infrasoft is
customizing software which are used for
specific purposes like design ... required to be customized to meet
the needs of an Indian customer. The ITAT held that
the customization of the concerned software or the
professional
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
subject software has no independent value of its own.
d) No copyrights in the software are transferred to the customers.
e) No access ... inseparable package also containing software programs and
features other than the Software. Buyer may use such other software
programs and features unless expressly provided otherwise
decode the licensed software.
Form the above it is clear that the software has not been sold to the customer as per the Sales ... used internally by customers for enhancing efficiency of their systems and (iii) it is not used wholly or partly by customers customers by embedding
incur in buying the software. The
risk associated with the software/services implementation is passed on
to the ASP. The customer is assured of latest ... client software and the software required is
not "off the shelf" product and required
specific in training, development,
customization to meet the specific
LETS by using their Technical
Know How, and Copyrighted Digital Analysis Software and
Customer Data and started approaching customers of LETS in UK,
Europe ... Property Rights, including
Copyrights, etc. in the Digital Analysis and Software Solutions and
Customer Database by its legal notice dated 01.11.2010. DASS did
not choose
substantial amount of money in training skills, computer network, specialized and customized software, law library, office infrastructure, etc. Interestingly prior to 1997, Mr. Titus himself ... capable of protection as a literary work
8. David Bainbridge has in SOFTWARE COPYRIGHT LAW (at p.48) dealt with computer database in the following
development of software on-site abroad at clients location by software personnel deployed by Indian software exporters. Then CBEC, on the recommendation of ESC issued ... said broad banding of scope of software activities provided desired momentum in software exports. The CBEC has further clarified "Computer Software-Scope of Exemption
country. It is engaged in the business of
developing and providing customized software enabled solutions and annual
maintenance services. The solutions provided by the Petitioner ... industry, inter alia, for undertaking
seismic analysis; and also providing customized software solutions that help
in meeting specific business objectives of entities engaged
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
