also examined by
the Apex court in the case of Scientific Engineering (supra) and it
was, inter alia, held as under:
ITAs ... capital in nature and
not revenue. This kind of "reverse engineering" in our view is not
permissible.
16. As per the Scheme
appellant as a equivalent product is nothing but a process of reverse engineering in view of the fact that it was admitted before us during
licensing/assignment/time-sharing 3rd party training is prohibited, efforts of reverse engineering, disassembly or decompilation are restricted and Oracle retains all title, copyright
licensee has been prohibited from
copying, decompiling, deassembling, or
reverse engineering the software without the
written consent of Infrasoft. The licence
agreement between the Assessee
Ddit (It)-2(1), Mumbai vs M/S. Reliance Infocomm Ltd., Mumbai on 2 February
first and then travelling back to tailor the figures
with the reverse engineering process, to suite their convenience.
9. Ld. DR, therefore, submits that unless ... Revenue
that the possibility of tailoring the data by applying the reverse
engineering to the pre determined conclusions.
16. For all these reasons
door be shown to a
government servant and by doing reverse
engineering we can safely say that what is good
for the door
post facto analysis. In the case of pharmaceutical products such 'reverse engineering' is employed with great effect. 'Inventive step' must ... contended that the defendants cannot similarly claim, by process of 'reverse engineering' that their products were new and invented goods. They were clearly
plaintiffs are claiming copyright are the drawings which are products of Reverse Engineering and are not their original drawings. It is contended that some machines
process of spark erosion by the process of reverse engineering via a specimen of plaintiff No. 1's DR. BEST and/or plaintiff ... moulds from which the defendants are manufacturing toothbrushes were made with reverse engineering from the brushes of the plaintiffs, as alleged in the plaint. After
