right to duplicate and distribute Oracle software in India.
3.2 OIPL provides software licences to customers in India on payment of a licence ... Media pack was not supplied to the customers in this model.
(ii) EPD +: The customers downloaded Oracle software electronically. In addition, the customers were provided
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
software is just modified from standard software or is virgin developed software, what really matters is whether the software was packaged software or customized software ... other than packaged software or canned software.
Explanation.- For the purposes of this entry, packaged software or canned software means a software developed to meet
whether the software is canned or
customized. In fact, the distinction between canned and customized software proceeds
from the admitted position that the Digital Content ... whether the software is canned or
customized. In fact, the distinction between canned and customized software proceeds
from the admitted position that the Digital Content
India. While the hardware is sold,
the software is licensed. With respect to software, the customer is granted
partial rights permitting the use of software ... software always remains with Aspect Software Inc.
(e) The assesee's contention that software and hardware are co-joint and
software and hardware
acceptance / rejection in case of a standard
software. The software is run in the premises of the customer,
for the customer to see whether ... relating to the
software licenses sold to customers. Appellant permits the
customers to merely use the software licenses for their
Page | 20
business needs. Appellant
sells the SAP software to overseas
customer.
2. Customer provides his customization requirements/
modifications on the SAP software to SAP's overseas entity ... Once the software modules are developed, the Assessee tests the
software and then installs it in the SAP software in the customer's
office
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
Operator Stations and (ii) Software comprising of
operating software, system software and application software.
The customers of the appellant place purchase orders for supply ... canned/packaged
software or customised software is in respect of the
transactions that are prevalent among the software re-
sellers and their customers
than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... imposed on packaged software, also
known as canned software on electronic media (software
downloaded from the internet and customized software will not
18 E/85044
