internal business without having any
right for making any alteration or reverse engineering or creating sub-licences
while the copyright continues to be with
Revenue that the possibility of tailoring the data by applying the
reverse engineering to the pre determined conclusions.
16. For all these reasons
licensee has been prohibited from copying, decompiling, de-
assembling, or reverse engineering the software without the written consent of
Infrasoft. The license agreement between
licensee has been prohibited from copying, decompiling, de-assembling, or
reverse engineering the software without the written consent of Infrasoft. The license
agreement between
2022
Assessment Year: 2017-18
Senbo Engineering Limited
9
being observed by the lower authorities, we thus reverse the finding
Caplin Agencies Pvt. Ltd, Kolkata vs Pcit-4, , Kolkata on 22 December, 2021
1
ITA
Full Bench has been reversed by the larger Bench of the High Court in Triveni
Engg. Works
Full Bench has been reversed by
the larger Bench of the High Court in Triveni Engg. Works Ltd. v.
CIT [1983] 1441TR
Page 20
been reversed by the larger Bench of the High Court in Triveni Engg.
Works
Allahabad High Court in the case of Triveni Engineering Works Ltd. vs Commissioner
Of Income-Tax ( 144 ITR 732). We note that this issue ... Full
Bench has been reversed by the larger Bench of the High Court in Triveni Engg. Works
Ltd. v. CIT (l983