undergo transformation through the process of customer level customization. The customization exercise converts standard software into customized software rendering the standard software practically operational ... undergo transformation through the process of customer level customization. The customization exercise converts standard software into customized software rendering the standard software practically operational
part of
process of the customization of SAP and customization of data and cannot be
22
Cybertech Systems & Software Ltd
ITA No 2781 ... undergo
transformation through the process of customer level customization. The
customization exercise converts standard software into customized
26
Cybertech Systems & Software
given right to use periodic software license and
application software to various clients in India. He noted that the
software rights were transferred ... right, title and interest in
the software and related know. This software cannot be used by
the customer except for the operation of the machine
customer's programs subject to the needs of the customers, Such "customization" may not in itself be a software programme to make ... with the development or production of computer software.
2. Manufacture or Production of Computer software also includes customization of a Software which requires development
software elsewhere, the software could
not have been re-issued to someone else by the customer, the software
could have been used only as integral ... right, title and interest in the software and
related know. This software cannot be used by the customer except for
the operation of the machine
software elsewhere, the software could not have
been re-issued to someone else by the customer, the software
could have been used only as integral ... right, title and interest in the software and related know. This
software cannot be used by the customer except for the
operation of the machine
customer's programs subject to the needs of the customers. Such 'customization' may not in itself be a software programme to make ... with the development or production of computer software.
2. Manufacture or production of computer software also includes customization of a software which requires development
expenditure of Rs.
3,98,41,574/- for product development and customized software
development and later on it marketed the same to its clients ... transferred all the rights in the product
software including intellectual property in such software to its
customers. The learned CIT(A) thus came
understand the source /
requirements from the Indian customers. Employees of the Indian
customers who are using the software, if they happen to come
across ... Indian
customers are mainly big organizations and the one of the
biggest customer was SBI, to whom the assessee has sub-
licensed its software
understand the source /
requirements from the Indian customers. Employees of the Indian
customers who are using the software, if they happen to come
across ... Indian
customers are mainly big organizations and the one of the
biggest customer was SBI, to whom the assessee has sub-
licensed its software
