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
source code and object code in sealed cover on
21.02.2018.”
The parties were also directed to furnish the names of experts
for comparing source code ... Court as to whether the source code and object code of the
defendants have infringed the copyright of the plaintiff”. The order
indicates that names
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
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
shall not use or disclose such
source code and it shall immediately deliver all copies of such
source code to Adobe.
Further, the right granted ... patent applications, copyright, designs,
design rights both registered and unregistered, design right
applications, trade secrets, know-how, information, data
source codes and object codes, technology
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
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
Reliance with the object code and the source
code of the software vests with the Appellant. The
object code is sufficient to carry ... copyrights in the software were
transferred to the customers,
v) access to the "source codes" in the
software was granted to the assessee
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
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
