Scientist from the State Pollution Control Board (3)
an Expert in Chemical Engineering, especially Organic
Chemicals with industrial knowledge, probably from
National Institute of Science ... water
pollution and restore the water quality
(a) Conduct study, applying reverse engineering or relate
back theory to the condition of air, water and soil
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
Page
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
internal business without
having any right for making any alteration or reverse engineering
or creating sub-licences. What is transferred under the said
licence ... reversed by the Hon'ble Supreme Court in Civil
Appeal No.8733-8734/2018 & Ors. in the case of Engineering Analysis
Centre
Page 11 of 27
otherwise be susceptible to hacking and reverse engineering. It is also submitted that
GE and Philips machines are password protected either
Revenue that the possibility of tailoring the data by
applying the reverse
engineering to the pre-determined conclusions ."
As in the present case also
Revenue
that the possibility of tailoring the data by applying the reverse
engineering to the pre determined conclusions.
16. For all these reasons
since been reversed by Hon'ble Supreme Court in
the case of Engineering Analysis Centre for Excellence ... reversed by the Hon'ble Supreme Court in Civil
Appeal No.8733-8734/2018 &Ors. in the case of Engineering Analysis
Centre
decision
rendered by Hon'ble Supreme Court in the case of Engineering
Analysis Centre of Excellence P Ltd (supra) cannot be blindly
followed ... 3066/Bang/2018
reversed by Hon'ble Supreme Court in the case of Engineering
Analysis Centre of Excellence P Ltd (supra). The issue
2018
M/s. IBM Singapore Pvt. Ltd., Bangalore
Page 4 of 13
Engineering Analysis Centre of Excellence Pvt. Ltd. (2021) 125
Taxmann ... However, both the
decisions have been reversed by the Hon'ble Supreme Court in the
case of Engineering Analysis Centre of Excellence
