Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Equivalent
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
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
foreign software suppliers for
purchase of shrink wrapped software--What is granted under the licence is
only a licence to use the software for internal ... cannot rent, lease, loan, sell or otherwise distribute
the software, documentation or any derivative works based upon the software
or documentation in whole
artistic or scientific work.
It has been universally accepted that a literary work is entitled to copyright and
wherefore, a literary work is entitled ... 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
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
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
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
resident foreign software suppliers for purchase
ITA No.550/Bang/2011
Page 3 of 6
of shrink wrapped software was in the nature of royalty ... cannot rent, lease, loan, sell or otherwise
distribute the software, documentation or any derivative works based upon
the software or documentation in whole
Tata Consultancy Serrvices Limited, ... vs Dcit-1, Mumbai on 15 September, 2023
1
ITA 5199