Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Equivalent
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
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
modify, adapt, translate,
sell, rent, lease, or create derivative works based upon any
of the OnePlus Deliverables, or any part thereof (and the
parties agree ... shall not be deemed modifications, adaptations or
derivative works of the OnePlus Phone device software or
firmware): For the avoidance of doubt, Cyanogen shall
have
modify, alter, tamper with,
repair, or otherwise create derivative works of any software
included in the Service Offerings (except to the extent software
included ... under a
separate license that expressly permits the creation of derivative
works), (b) reverse engineer, disassemble, or decompile the
Service Offerings or apply any other
software.
32. It is stated that the Defendants have taken no steps to cease or rectify
their unauthorised use of the Plaintiffs' software ... Defendants' unjust
enrichment, as they derive commercial benefit from work created through the
use of unlicensed software programs.
Court's Findings
34. This
resale, sublicensing,
distribution, publication of source code, creation of derivative
works, or making the software available on public platforms,
including code repositories, without the Plaintiff ... were made, the Defendant's
products remain derivative works of the Plaintiff's copyrighted
software, created without any license or consent
rectify the defect and install
the software in good working condition and the defendant could
not derive the benefit of imparting education to the students ... signed by the defendant was when the
software was installed. The functioning of the software was to be
tested by the defendant only after
purposes of sub-section (1), the profits derived from export of articles or things or computer software shall be the amount which bears ... whole business.
12. It is clear that the profits derived from export of Computer Software for the purposes of Section 10A(1) of the said
derived from the sale of software was not derived from
qualifying business i.e. telecommunication services. It has been
observed that development of software ... interference. Since the income earned from
development of software was not profit and gains
derived from the eligible business of providing
Telecommunication service