copyrighted article or thing or was purchase of copyright. The assessee has time
and again pointed out that what it has purchased is copyrighted software ... seen is whether the
assessee had purchased copyright or copyrighted articles. The purchase of
software by a person cannot be held to be work
providing software
development services includes office space, office infrastructure and computers
and software. For rendering software development support services, certain
specialized software was required. Since ... enterprises, the software licenses were owned and
provided by associated enterprises. PubMatic owns intangible property rights to
the software, including software copyrights and trademarks
software
application and Rs.1,34,81,469/- for right to access internally
developed software application cannot be regarded as "Use of
copyright
filed by Microsoft Corporation USA against the assessee.
The assessee was using software/operating system licensed by the
Microsoft in excess of authorized/licensed version ... Copyrights Act . However, ultimately, the matter
was settled by way of Compromise decree, under which, the assessee was
allowed to use licenced software after
supporting the said software
solution, especially in the Middle East.
Carpro Israel sold its whole business, including the rights of Carpro Software
and its access ... know-how, patents, copyrights trademarks
etc. owned by the other. Ld. CIT(A) has opined that the software for Carpro
Netherlands is developed
Kpit Cummins Global Business Solutions ... vs Acit, Circle 11(1), Pune on 9 April, 2018
