ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX
C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
section 30 of the Copyright Act, which transfers an
interest in all or any of the rights contained in sections 14(a) and 14(b)
of the Copyright Act, but is a “licence” which imposes restrictions or
conditions for the use of computer software. Thus, it cannot be said that
any of the EULAs that we are concerned with