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
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
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business needs. Appellant
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
only
at the site of the customer. The nitty-gritty of the matter is that a
customized software cannot be ordinarily developed without
spending some ... software and services for development of software with the
development of software from the eligible undertaking, the
consideration awarded for onsite development for computer
software
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
customized
software developed from the 'XPE embedded software' imported on
the earlier occasion. According to them, software is customized to
render it suitable ... customized
software other than packaged software or canned software' under
heading 8523 of the First Schedule to Customs Tariff Act, 1975 which
has been
customized
software developed from the 'XPE embedded software' imported on
the earlier occasion. According to them, software is customized to
render it suitable ... customized
software other than packaged software or canned software' under
heading 8523 of the First Schedule to Customs Tariff Act, 1975 which
has been
license of the software, to produce technical person
associated with the development of software and produce the copy of
the software. The assessee could only ... 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
preparing and developing drawings and designs
in the form of customized software which helps in planning and
setting up of power plants worldwide. In order ... drawing and designs for the power plants, the taxpayer uses
customized software for doing 3D planning and generation of
engineering documentation.
5. During the year
decided together.
In this case, the appellant had shown trading of customized software
and had shown profit out of it. During the course of first ... ITAT directed that the
AO should verify whether the trading of customized software was for rotation
of transactions of companies and whether, to those transactions
