Assessee, it had made those payments for the purchase of
software and it was asserted that the Assessee is a Value Added Reseller ... software in question. The Revenue on the other hand contends
that the payments made by the Assessee were in the nature of royalty and,
therefore
directors (respondent nos. 1
to 10) had infringed their copyright in computer software programs
including the work titled CATIA V5-6R2013 (hereafter 'CATIA ... permanent injunction restraining
the respondents from copying, storing or using unlicenced/pirated
software including CATIA. The appellants also seek other reliefs
including for delivery, rendition
company incorporated under the laws of
Delaware in USA. The Assessee provides software solutions for network
publishing which includes web, print, video, wireless and broadband ... Adobe India. It is stated by the Assessee that Adobe India
provides software related Research and Development (R&D) services to
the Assessee
Bharat Sanchar Nigam Limited vs M/S Exnxt Software Private Limited on 31 July, 2017
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
IN THE HIGH COURT ... 2016
M/S BHARAT SANCHAR NIGAM LIMITED ..... Petitioner
Versus
M/S EXNXT SOFTWARE PRIVATE LIMITED ..... Respondent
Advocates who appeared in this case:
For the Petitioner
under the Companies Act, 1956
and is engaged in the business of software development and related
services. The Assessee has six units, which includes three ... units, that
have been set up under the Software Technology Park (hereafter STP)
Scheme. Two of its units are located overseas - one in Singapore
Partner.
(B) The Partner is in the business of providing software and
professional service solutions to its existing or potential
customers ("End Users
claim for such
purported expenses along with "reimbursement of
software expenses" with near identical details, use,
functions and purposes purportedly served ... aforesaid
submissions.
18. He submitted that there was no issue regarding software expenses
as the Revenue had not raised any specific ground to challenge
assessee provides use of hardware and complete
infrastructure comprising of server, software, data
storage space, networking equipment database, etc.
and hence constitutes 'royalty ... cloud computing platform, which
essentially comprises of hardware as well as software. The Assessee
provides cloud services for its customers to build and develop their
claim for such
purported expenses along with "reimbursement of
software expenses" with near identical details, use,
functions and purposes purportedly served ... aforesaid
submissions.
18. He submitted that there was no issue regarding software expenses
as the Revenue had not raised any specific ground to challenge
claim for such
purported expenses along with "reimbursement of
software expenses" with near identical details, use,
functions and purposes purportedly served ... aforesaid
submissions.
18. He submitted that there was no issue regarding software expenses
as the Revenue had not raised any specific ground to challenge
