Engineering Analysis Centre for Excellence Pvt Ltd. v CIT

Whether whilst paying for software, a user (person) buys a copy of software or simply buys a license to use the same. Although prima facie the issue might seem trivial but has far-reaching implications, if it were a sale of the software, the user would be free to use the software in any manner as the user may please, including distributing the copies of the same, but if were only to be a license, the terms and conditions of the license would govern their relationship. It has been standard practice all around us, whichever software one might be using, that only a limited license to use the software is being granted to the user. The Hon’ble Supreme Court in recent judgment recognized the End User License Agreement also popularly known as EULA.

For more details contact @ Advocate Prakhar Gupta

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