mode of expression i.e. the source code and object code of computer
programme were entitled to copyright protection. He further observed that only ... licensee was not supposed to make any changes in the source
code and source code could be kept confidential, which gives rise to another
meaning
referred to the computer programmes and the copyright and was
of the view that as the source code or object code of computer had been
source code‟ or the „object
11
ITA Nos. 216 to 218, 1361, 1362,
444 to 446, 1572 & 1573/PUN/2014
code‟ of the software ... 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
with its
global affiliates. This is because a copyright in these software programs i.e.
source code or object code has not been granted
literary, artistic,
scientific work. Since the payments were being made for copyrighted article,
the receipts would not be covered by the definition of 'royalty ... royalty' was defined. Since the source code or the
object code of software was protected under the Copyright Act , the Assessing
Officer
below have also made observations in their respective orders about
the source code of the software and have further stretched the
softwares to equate ... 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
consideration for the use of, or the right
to use, any copyright of literary, artistic or scientific work or secret formula or
process ... further
observed that as the source code or the object code of these softwares has been
protected under the copyright act, these softwares can even
engineer, decompile, disassemble,
modify, translate, make any attempt to discover the source code of the software
and create derivative work of the licensed software except ... software sold
by it did not fall within definition of 'copyright' on the following reasons given by
assessee:-
a. There is neither transfer
Tibco Software Bv,, Pune vs Assistant Commissioner Of Income-Tax, ... on 17 May, 2022
IN
Eaton Technologies Private Limited,, ... vs Deputy Commissioner Of Income Tax,, ... on 12 September, 2019
आयकर
