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2014 (4) TMI 690 - HC - VAT and Sales TaxWhether the Tribunal ought to be directed to raise the questions proposed - Whether Tribunal was justified to come to conclusion that software is developed by the Applicant and transferred to HDFC, Based on records in the form of invoice and work order, although the Applicant was acting for and on behalf of and under supervision of HDFC - Worthiness of questions to be raised - Development of software and its transfer while acting for and on behalf of and under supervision of HDFC - Held that:- It is not necessary to entertain this application - The Tribunal has held that the provisions of the Copyrights Act were not brought to the notice of the Tribunal and that the appeal was argued on the basis of the provisions of the contract - This court find however that the questions sought to be raised at sr. nos. i, ii, iv and v are covered by the questions which have been raised especially at sr.no. vi - The question whether the appellant is entitled to raise the contentions u/s 17(1)(dd) of the Copy Rights Act, 1957 would arise for consideration of this court while dealing with question (vi) itself - Mere failure to mention a provision of law would not prevent the applicant from relying upon it in support of its contentions in the reference - Similarly, while deciding the reference in relation to question nos.(vi),(vii), (viii), it would be necessary for this court to construe the agreement between the applicant and the HDFC including clause (iii) thereof - It is therefore not necessary to direct the Tribunal to raise the questions other than those which have already raised - This Court do not read the order as holding that a transfer of any rights was effected even if the same did not vest in the applicant - The application is, accordingly, disposed of - Decided against assessee.
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