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
modify, reproduce or replicate copies of
software licensed, restrictions placed, no copyright/ source
code is parted to the customer/ Distributor, the software
remains Appellant ... rights,
source code/ logic/algorithms/ know how/ right to use of the
patents, IPR is transferred to the customer, no parting of
Copyright
execute the instructions. The same
program in its human-readable source code form, from which executable programs are derived
(e.g., compiled), enables a programmer ... Page 15 of 331
10.4. The definition of computer program in the copyright Act of 1957, is as under:
" Section 2(ffc) "computer
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
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
Qualcomm Incorported , Secunderabad vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: "E
Samsung Electronics Company Ltd. vs Income Tax Officer on 18 February, 2005
Equivalent citations: [2005
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
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
