Qualcomm Incorported , Secunderabad vs Assessee
Qualcomm Incorported , Secunderabad vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: "E
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1 - 10 of 175 (1.16 seconds)Ddit, Dehradun vs M/S. Ongc As Representative Assessee Of ... on 12 November, 2018
Copyright Act, 1957, the
consideration received was in lieu of providing only right to use
copyrighted article as against the right to use the copyright ... Regarding the sharing of source code of software for internal
operation would not be taxable as process or copyright or royalty,
strong reliance was placed
Adobe Systems Software Ireland Ltd., ... vs Adit, New Delhi on 9 May, 2018
shall not use or disclose such
source code and it shall immediately deliver all copies of such
source code to Adobe.
Further, the right granted ... patent applications, copyright, designs,
design rights both registered and unregistered, design right
applications, trade secrets, know-how, information, data
source codes and object codes, technology
Csg International Ltd, vs Ddit International Taxation Circle 1 ... on 1 August, 2022
opyright, it is
only a sal e of copyrighted material,
b. Sourc e code has not been provided,
c. Appellant has granted a limit
Microsoft Corporation, vs Adit Circle-3 (1), on 13 May, 2019
provide the source
code to them, as such,it is not a case of sale/license of copyright but on
6
the other hand ... copyright by the assessee and it is the case of mere transfer of
copyrighted article and the payment was for a copyrighted article and
represents
Qualcomm Incorported, Secunderabad vs Assessee on 20 February, 2015
Copyright Act reads as under :
14. Meaning of copyright.- For the purposes of this Act, "copyright" means
the exclusive right subject ... therefore, the law protects such copyright. Under Section
63 of the Copyright Act, any infringement of the copyright in a computer
Cae Simulation Training P.Ltd, New ... vs Dcit, Circle-4(2), New Delhi on 18 September, 2023
network, infrastructure etc. nor any
right to modify the source code; ii) the source code behind any of the
applications / software is accessed only ... which allows it to modify the source code. The assessee does not get any
right to use the copyright in the software as it merely
Microsoft Regional Sales Corporation, ... vs Assessee on 14 February, 2012
authorized to copy the marketing programmes in object code
form from the master copy provided by Microsoft Operations
(MO) on to either diskettes or such ... would like to
mention here that source code and object code have copyright.
Therefore, MRSC also got right to use copyright in
computer products from
Microsoft Regional Sales Corporation, vs Department Of Income Tax
authorized to copy the marketing programmes in object code
form from the master copy provided by Microsoft Operations
(MO) on to either diskettes or such ... would like to
mention here that source code and object code have copyright.
Therefore, MRSC also got right to use copyright in
computer products from
Microsoft Regional Sales Corporation , ... vs Assessee
authorized to copy the marketing
programmes in object code form from the master copy
provided by Microsoft Operations (MO) on to either
diskettes or such ... would like to mention
here that source code and object code have copyright.
Therefore, MRSC also got right to use copyright in
computer products from