held that a computer programme consisting of a source code is original literary work. A source code is a computer programme written ... source code within the meaning of the copyright law and copying of the object code was an infringement of the copyright in the source code
Samsung Electronics Company Ltd. vs Income Tax Officer on 18 February, 2005
Equivalent citations: [2005
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
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
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
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
right either to distribute or to copy the software
or the source code therein, it does not give rise to any royalty ... copyright of the software is sold but only the rights to use the
software were sold without impacting any rights to the source code,
merely
copyrights, trade secrets, know-how and other intellectual property rights underlying the Software, including all copies of the source code; and
Whereas, Licensee and Contact
