Google India Private Limited, ... vs The Deputy Commissioner Of Income Tax ... on 11 May, 2018
Revenue that the possibility of tailoring the data by applying the
reverse engineering to the pre determined conclusions.
16. For all these reasons
internal business without having any right for making any
alteration or reverse engineering or creating sub-licences. What is transferred
under the said licence ... Software or Documentation in whole or in part. Distributor
shall not reverse engineer, decompile, or otherwise attempt to derive or modify
the source code
Revenue
that the possibility of tailoring the data by applying the reverse
engineering to the pre determined conclusions.
16. For all these reasons
Revenue
that the possibility of tailoring the data by applying the reverse
engineering to the pre determined conclusions.
16. For all these reasons
Revenue that the
possibility of tailoring the data by applying the reverse
engineering to the pre-determined conclusions."
However, we wish to submit that ... above decision of
the Delhi bench of the ITAT was already reversed by the
Hon'ble Delhi court in the case of Agro portfolio
which the
Hon'ble Supreme Court analyzed in the case of
Engineering Analysis. We shall anlyse the terms of the
Agreement between the Assessee ... such license like (a)
no copies to be made (b) no reverse engineering
decompiling or otherwise (c) no sub-license rights (see
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same have been reversed by the Honourable Supreme Court in a
recent decision in the case of Engineering Analysis Centre of
Excellence [2021] 125 taxmann ... licensee has been prohibited from copying, decompiling,
de- assembling, or reverse engineering the software without the
written consent of Infrasoft.The licence agreement between
capital in nature
and not revenue. This kind of 'reverse engineering' in our view is
not permissible. As per the scheme
which
the Hon'ble Supreme Court analyzed in the
case of Engineering Analysis. We shall anlyse
the terms of the Agreement between the
Assessee ... such license like (a) no copies to be made (b)
no reverse engineering decompiling or
otherwise (c) no sub-license rights (see clause
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