under:-
"4. Licensed Software orders. Company may accept orders and
receive payments for Licensed Software and Software Assurance from
Customers located in the Territory ... under:-
"4. Licensed Software Orders. Company may accept orders and receive
payments for Licensed Software and Software Assurance from Customers
located in the Territory
sell, o software components for the
creation of and inclusion in other IT software products,
o IT software supplied electronically.
4.1.2 Software consists of carrier ... Floppy and
coded data. Softwares are categorized as "normal software" and
"specific software". Normalised software is mass market product
generally available
customer belongs to and the requirement laid down,
the modules are provided to the customer. There is no further customization
of the software codes ... rights to the customer to exploit the
software sold and the software is used by the customer in their capacity as
an end/ ultimate user
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
support services
provided to customers. He submitted that the payments received
from customer, Cloudkaptan, was for integrating Assessee's software
products (no transfer ... software
as a service product into such customers environment wherein the
customers had already purchased licensed software from Q2 under
a separate agreement. These consultancy
towards implementation, training and
customization of software for 330 man-days (At the rate of Rs.3,000/- per
man-day).
6. Under the work ... additional payment for customizing "Doc
99" software to run it on the PostgreSQL database along with final
payment of an amount equivalent
copyright, and thus, the payment received from licensing of such
customized software will not be royalty under the DTAA.
10. Without prejudice to the above ... copy right and thus, the
payment received from licensing of such customized software will
not be a royalty under the DTAA held as under
sale of software
whether in physical or through downloaded mode.
on import of the software in physical mode, applicable duties of
customs were also paid ... medium which stores the
software or in a medium by which software is emboded in software it
may then further resold by the distributor
