portions of Products in source
code form and other portions in object code form. Participant may
modify any source code. Participant may not modify ... modify source
code but was not permitted to modify object code. The Agreement
granted limited rights to HLL permitting to change source code
allow them to make payments to non residents without deducting
tax at source.However,the AO.s held that payments made by them ... residents were
taxable in India,that they should deduct tax at source before making such payments.
Accordingly,the assessees deducted the taxes.
2.Aggrieved
transfer of
copyright nor the vendor has given any permission for commercial exploitation
of the copyright of the software. No source codes etc have been ... section 9(1)(vi) under
10
IT7513/Mum/2010
'copyright' since computer software is a 'literary work'
under the Copyright
discover the above mentioned
software source code or underlying ideas or algorithms.
There is no acquisition of copyright which remains the property
with the supplier ... vendors.
Source code is not made available to the appellant company and it
is provided with Activation code only for installation. Therefore, the
appellant company
right to use a
copyright;
3. None of the suppliers have provided the assessee with source code or
any technical documentation pertaining to software application ... discover the above mentioned software source code or
underlying ideas or algorithms.
There is no acquisition of copyright which remains the property with the
supplier
would seem to indicate that the source code and object
code of a computer programme are entitled to copyright protection. It may be
noted here ... ways by which the ideas are expressed in the source code are protected.
26. In the past, software were often sold as an integral part
Copyright Act, to
demonstrate that there was no transfer of any copyright in this
case. It was submitted that in this case, no source code ... copyright or other proprietary notice from the
software or decompiling, disassembling, reverse engineering, or
making any other attempt to reconstruct or discover the source
code
Copyright Act, to demonstrate that there was
no transfer of any copyright in this case. It was submitted that in this
case, no source code ... copyright or other proprietary notice from the software or
decompiling, disassembling, reverse engineering, or making any other
attempt to reconstruct or discover the source code
discover the above mentioned
software source code or underlying ideas or algorithms.
There is no acquisition of copyright which remains the property
with the supplier ... vendors.
Source code is not made available to the appellant company and it
is provided with Activation code only for installation. Therefore, the
appellant company
copyrights in the software were transferred to the customers,
v) access to the "source codes" in the software was granted to the assessee ... owner of the rights, title and property in Software
and the Source Codes. Software Agreements forbid the assessee from
transferring, assigning, sub-licensing, using
