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Black Duck Software Inc., Noida vs Dcit (International Taxation), New ... on 11 September, 2017

copyright' and 'copyrighted article' and treaty, till date, recognizes the subtle distinction between 'copyright' and 'copyrighted article'. Although ... Copyright Copyright Copyright Copyright Copyright Copyright copyrighted copyrighted copyrighted or Article Article Article copyrighted article? 4.Providing Yes Not Not Hyper Not software discussed discussed
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 5 - Full Document

Microsoft Regional Sales ... vs Assessee

sale of software is sale of 'Copyrighted Article' and not 'Copyright' in Microsoft software and accordingly, the revenue from sale ... cannot be said that he has acquired the copyright or the right to use copyright in software supplied. The end user had simply used
Income Tax Appellate Tribunal - Delhi Cites 93 - Cited by 0 - Full Document

Digite Inc. Usa, Pune vs Dcit (International Taxation), New ... on 19 November, 2019

software [including Infosys softwares where the software has been embedded]. All these provisions clearly establish the commercial exploitation of the software by Infosys. In fact ... enter into a product marketing/distribution agreement under which the software (including software derivatives/software core derivatives) will be offered to other entities
Income Tax Appellate Tribunal - Delhi Cites 40 - Cited by 0 - Full Document
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