install the software on a network, provided you have a licensed
copy of the software for each computer that can access the
software over that ... source code of
the software.
D. debug, decompile, disassemble, modify, translate, reverse
engineer the software.
E. create derivative works based on the software
towards purchase of software. As a result of the
outlay, the assessee secured a license to use the software. The
license was available ... prevented from modifying or duplicating the software. It could
not decompile or disassemble the software. No derivative works
could be created. The assessee was permitted
software
during the licence term (typically annual). The software in
consideration is a standard software and not a customized
software. It is upgraded ... make any modifications or enhancements
to the software, create any derivative works of software or merge
or separate any component. All rights with respect
software expenses. The details of software expenses are as
under:-
Purchase of services for AD manager software Rs.3,00,000
Purchase of antivirus software ... prevented from modifying or duplicating the
software. It could not decompile or disassemble
the software. No derivative works could be
created. The appellant was permitted
copyright of a literacy, artistic or scientific work,
including cinematograph, films or work on films, tapes or other
means of reproduction for use in connection ... software; (ii) assign, loan, rent, lease, sublease, license,
sublicense, encumber, mortgage, translate, modify, alter, adapt,
decompile, or disassemble the software or create derivate works
based
this EULA.-
Ownership of the Software, Software Documentation, an all
modifications, enhancements, improvements, adaptations,
translations and any derivative works thereof and any other
intellectual property ... this EULA.
Ownership of the Software, Software Documentation, an all
modifications, enhancements, improvements, adaptations,
translations and any derivative works thereof and any other
intellectual property
computer software has been recognized as copyright work
in India also. [Para 19]
In the instant case, in the software licence agreement, it is averred ... otherwise distribute the software the documentation or any
derivative works based upon the software or documentation in
whole or in part. Distributor shall not reverse
said software. During the year under consideration, the
assessee had earned revenue from sale of software license in India including
certification and software by authentication ... software; reverse engineer, decompile, disassemble,
modify, translate, make any attempt to discover the source code of the software
and create derivative work of the licensed
modify or
information relating to create a derivative work of any
interoperability available to part of the Software.
Licensee subject to such
reasonable conditions ... Software
or accompanying documents;
or (iii) modify the Software,
incorporate it into or with
another Software, or create a
derivative work of any part
distribution or otherwise of the off-the-shelf software. It is
described as a "software licence agreement", wherein it is
averred that customer ... otherwise distribute the
software the documentation or any derivative works based
upon the software or documentation in whole or in part.
Distributor shall not reverse
