4468/2018 CAV JUDGMENT
technical expert to compare the software of the
respondentplaintiff and the petitioners
defendants and to report to the Court ... Zeidman of USA as the technical expert to
compare the software of the plaintiff and the
defendants and to report whether the defendants
have violated
above, there can be no doubt that
the comparable is engaged in providing software
development services only. The only difference can be
in respect ... contention in respect
of the comparable is inappropriate. The fact that this
comparable is engaged only in providing software
development activities is again fortified
The Principal Commissioner Of Income ... vs Gulbrandsen Chemicals Pvt. Ltd. on 3 February, 2020
Author
movement correction. The readymade software is
used to derive epoch files for each probe separately. Software also
generates readymade results based on statistical analysis ... absent in the different areas of the
brain and is compared with the software results before conclusions are
drawn.
Recording and Analysis:
The subject
Plaintiff is also directed to submitted the certified
copy of the copyrighted software's source code and
object code in sealed cover ... made clear that the expert
shall compare registered object code and source
code of the software of the plaintiff with the
defendants' software
when software is being procured from
outside and simply being distributed by the AE,
such a margin is more than reasonable. No specific
comparables were ... only because the AE is not developing the software
on its own and providing the software obtained
from outside vendors. In view of these discussions
principle recently and explained American Cyanamid in his judgment in Series 5 Software Ltd. v. Clarke. The learned Judge observed that in American Cyanamid, Lord ... Series 5 Software was followed.) Therefore, in trade mark matters, it is now necessary to go into the question of "comparable strength
years;
(iii) Development
of integrated software for check post integrating modules of
identification of vehicle, measurement of attributes, comparing with
standard parameters and generating memo ... with complete installation,
maintenance and operation as well as development of integrated
software for the same as also with completely inter-linked system
with full
transaction of
software services distributed by MUK as marketing support
services and taking MUK as tested party and risk adjusted
margin comparable on cost ... risk free entity engaged in
marketing support to the assessee-company, the comparable
selected by the company should be risk free entities and
should
actual percentage
compared with the percentage stated in the
application form would result in a mismatch in the
software. Consequently, there is every likelihood
that