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M/S. Pluralsight Llc, United States Of ... vs Dcit Asmt, Circle-2(1), Bengaluru on 21 August, 2023

Pluralsight (collectively, "Proprietary Materials"), including, but not limited to, source code, video, text, software, photos, graphics, image, music, and sound. Customer agrees ... copyright in the videos is granted to the subscribers. The assessee reserves all intellectual property rights in its Proprietary Material, which includes the source code
Income Tax Appellate Tribunal - Bangalore Cites 21 - Cited by 0 - Full Document

Amazon Web Services, Inc., Usa vs Acit, Circle-1(1)(1), New Delhi on 1 August, 2023

customers do not receive any exclusive or commercial right to use the copyrights or other intellectual property involved in AWS Services but, instead, only receive ... access the standard automated services offered by the assessee. The source code of the license which could provide information of the working of the applications
Income Tax Appellate Tribunal - Delhi Cites 39 - Cited by 2 - G S Pannu - Full Document
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