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
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 is also classified into two types, namely, Canned Software and Customised Software. Canned software means a software that is designed and created for sale ... Standard Software" or "Normal Software" or "Branded Software". On the other hand, Customised Software means the software created
customer environment including the existing customizations provided by FSS to the customer, system architecture of the customer, and other confidential information of the customers, which ... Applicants software products and other licensed third party software products and the computer software programs developed by the Applicant to customize these software products
evasion of
custom duty since the petitioner
was liable to pay custom duty on
the machine inclusive of the value
of the software. In other ... impugned Show
Cause Notice, I find that the
aforesaid Softwares are Tailor
Made Software/ Customized
Softwares, exclusively developed
for Diamond manufacturing
companies by the aforementioned
software as under :
(a) An ERP Software is an integrated management software to
manage core business processes, where only one software is required ... period
is the absolute property of the customer. The customer is at
liberty to deal with that software in the manner he wants
without further
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
correspondence and information
pertaining to, manufacturing process, marketing plans,
offers, pricing, customer list, software, specifications,
engineering methods and know-how, consumer grievances,
customer solutions, service ... correspondence and information pertaining to,
manufacturing process, marketing plans, offers, pricing,
customer list, software, specifications, engineering methods
and know-how, consumer grievances, customer solutions
