copyright rights and consideration for transfer of
copyrighted articles. Right to use a copyrighted article or
product with the owner retaining his copyright ... backup purposes with
a condition that such copyright shall include Infrasoft copyright
and all copies of the software shall be exclusive properties of
Infrasoft. Licensee
there was no right to use the copyright
embedded in the said copyrighted article (i.e software products). In our considered view, as the
assessee ... right to use the
copyright embedded in the said copyrighted article (i.e software products), therefore, the same too
in our considered view cannot
there was no right to use the copyright embedded in the said copyrighted
article (i.e software products). In our considered view, as the assessee ... right to use the
copyright embedded in the said copyrighted article (i.e software products),
therefore, the same too in our considered view cannot
People standard HR purchase of standard
Mgmt software provided software's/copyrighted
by vendors like articles and hence not
Corner Stone, etc. taxable under ... software costs for 70,839 6,906
for Web purchase of
Customer Customer link standard
Mgmt software for software's/copyright
price
that the question of "copyrighted article" or actual copyright does
not arise in the context of software both in the DTAA ... work from the said software which subsist in the copy right of the software. The
branch is using the computer software
acquired,
including all renewals: (a) all Patents (b) all copyrights, including copyrights
in software, copyright registrations and copyright applications, copyrightable
works; (c) all mask works
that the assessee cannot distribute the purchased software
independent of its own software package; the purchased software can only
be distributed within the package developed ... made some value addition to it or has transferred the
copyright relating to the software product along with the software product. No
Tata Consultancy Services
copyrighted article' and not 'transfer of copyright right' as the end users in India
obtained only a right to use the software ... copyright' under the Copyright Act, 1957 ; the amendment introducing
'Explanation 4' below Sec. 9(1)(vi) and its impact on software distributor
copyrighted article' and not 'transfer of copyright right' as the end
users in India obtained only a right to use the software ... copyright right.
2.4 On the facts and circumstances of the case and in law, the
learned AO has erred in holding that software
DTAA, (vii) as
regards the payments made for providing access to software applications and
to the server hardware system hosted in Singapore for internal purposes ... Article 12.3 , (viii) there is no transfer of any copyright in the
computer software provided by AXA ARC and it cannot be said that
