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
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
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
software as they do not have any access
to the source code. What is allowable for their use is
their software product as such ... software, as the customer does not have
any access to the source code. What is available for
their use is software product as such
process", it will also be secret because the source code
7
Shell International Techonology
International BV.
is not given to the user. Thus ... software as they do not have any
access to the source code. What is allowable for their use is their
software product as such
copyrights in the software are transferred to the customers.
e) No access to the "source codes" in the software is granted ... Software supply is in the nature of transfer of copyrighted article and
not transfer of "a copyrighted right".
6. The assessee also relied
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
reverse engineer, decompile, disassemble, or otherwise attempt to derive the source
code for the Software, except and only to the extent that such activity ... reverse
engineer, decompile or dissemble any part of the software or source code of the
software. Schedule I and II to the agreement regarding software
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
