Client Device on which the
Software is installed, you will ensure that all
copies of the Software have been previously
deleted:
1.1.3. You shall ... make error corrections to or otherwise modify,
adaptor; translate the Software nor create
derivative works of the Software.
1.1.5. You shall not rent, lease
accompanying documentation and all copies and
software and associated support information for any derivative works thereof. Customer shall not
backup purposes, provided that the copy ... Software or accompanying documents; or
(Hi) modify the Software, incorporate it into or
with another Software, or create a derivative
work of any part
Rajkamal Builders Infrastructure ... vs Asstt. Commissioner Of Income ... on 13 May, 2022
आयकर अपील य
software by the assessee. The Tribunal also derived support from the decision of Hon'ble Supreme Court in the case of Alembic Chemical Works ... assigning any intellectual property rights in the modifications, enhancements and derivative works to ORACLE or its nominee
Relying strongly on the aforesaid restrictions imposed
Software and Documentation provided pursuant to the
Contract ("Software License"). Buyer agrees that the copyright in the
Software and Documentation licensed ... shall not translate, reverse engineer, modify,
decompile, disassemble or create derivative works from the Software.
ITA-904-909/2016 Page 6 of 21
34.3. Buyer
business of export of computer software or providing technical services abroad in connection with development or production of computer software and has maintained distinct separate ... application in working out the profit derived from such business. Learned Counsel further submitted, where the assessee also having domestic software business, such profit
The Dcit,(Osd)-1, Circle-4,, ... vs Midvalley Healthcare Services ... on 11 March, 2021
आयकर
vest with the licensor of the software;
vi) There was no outright sale of the aforesaid software by SAP to the assessee
and the aforesaid ... benefits associated with the software would accrue over a
protracted period of time. The benefits derived through other expenses on
software & design development, similarly
Brace Iron & Steel P.Ltd, New Delhi vs Addl.Cit, Special Range-2,, New
other intellectual property right which subsist in the software, (iii) the title of the software
shall remain with the assessee ... adapting, modifying merging, revising, improving,
translating, upgrading, enhancing and creating derivative works of the software for any
purpose, including error correction or any other type
