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Microsoft Regional Sales ... vs Assessee

section 115A of the Act cannot provide any aid to interpret computer software independent of 'copyright'. As section 115A is a machinery provision ... objective of EULA is to ensure protection against misuse, abuse or piracy of software and is nothing but a set of instructions or conditions, imposed
Income Tax Appellate Tribunal - Delhi Cites 93 - Cited by 0 - Full Document
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