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
obtain the source code or architecture of the background software deployed in
the impugned software by a process of reverse engineering and then ... copying of a literary or artistic
work and not producing the same work independently of the first work.
14 In that view of the matter
work out
the profits derived from the export of article or thing or computer
software for the purpose of allowing deduction under
specially trained software
professions to load, execute, access, employ, utilize, store and
display integrated end-to-end solutions derived from such software
products. Only ... training license in respect of SAP software. The plaintiffs have
entered into several specific arrangements with third party software
specialists (known as 'Partners
Prajna (India) in the subsequent year and
that Dynamech did do job-work for Prajna (India) in the subsequent years.
7. The next question ... gains as are derived by a hundred percent. Export-oriented undertaking
from the export of articles or things or computer,. Software for a period
Prajna (India) in the subsequent year and
that Dynamech did do job-work for Prajna (India) in the subsequent years.
7. The next question ... gains as are derived by a hundred percent. Export-oriented undertaking
from the export of articles or things or computer,. Software for a period
Prajna (India) in the subsequent year and
that Dynamech did do job-work for Prajna (India) in the subsequent years.
7. The next question ... gains as are derived by a hundred percent. Export-oriented undertaking
from the export of articles or things or computer,. Software for a period
Prajna (India) in the subsequent year and
that Dynamech did do job-work for Prajna (India) in the subsequent years.
7. The next question ... gains as are derived by a hundred percent. Export-oriented undertaking
from the export of articles or things or computer,. Software for a period
Prajna (India) in the subsequent year and
that Dynamech did do job-work for Prajna (India) in the subsequent years.
7. The next question ... gains as are derived by a hundred percent. Export-oriented undertaking
from the export of articles or things or computer,. Software for a period
Madras High Court in
Taj Fire Works Industries, [2007] 288 ITR 92.
8. Section 10A / 10B of the Act stipulates that an assessee is entitled ... such profits and gains as are derived by an
undertaking from export of articles or things or computer software,
from the total income
