Amway India Enterprises Vs. the Deputy Commissioner of - Semantic Analysis by spaCy

Decided on: Feb-15-2008

Court: Income Tax Appellate Tribunal ITAT Delhi

LAW: the Division Bench, the Division Bench, the Chandigarh Bench, the Division Bench, the Division Bench, Section 32(1)(ii, Section 32(1)(ii, the Copyright Act, the Copyright Act, the Copyright Act, the Copyright Act, Section 14, the Copyright Act, the Copyright Act, the Sale of Goods Act, Section 2(n, Section 14, the Copyright Act, Section 32, Section 32, the Chandigarh Bench, Section 36(1, Section 32, Section 32(1, the Copyright Act, Section 2, Section 14, the Copyright Act, Section 2, the Income Tax Act, Section 32, Section 35A, Section 32, Section 35A, Section 32(1, Section 32, Section 35A, Section 32, Section 32, Section 32, Section 32(1, Section 36, Section 36(1, the Bangalore Bench, Section 2, Section 32(1, the Copyright Act, the Copyright Act, the U.S Regulations, Section 2, Section 2(n

CARDINAL: 1, 255(3, 2, 3, 35,800/-, 150, 2, lesser than 2, 6, 5, thousands, 100, 100, more than three-four, 60%.4, 268, two, 92, one, 259, 30, 86, 422, 1.4.2003, 1.4.2003, 1.4.2003, 17, 85, 91, 422, two, 177, 390, 181, 259, one, 161, 127, 73, 73:- 72, 73, 1-4-2003, 60, two, 6, 103, 1.4.2003, 1.4.1999, two, 91, 98, 103, 157, 103, 1)(vi, 195, 104.16, 212.22, 124, 1, 124, 23, 620, four, one, 25, 187, 158, 282, 288, 204, 85, 183, 233, 468, 268, 476, 254, 820, 32(1, 32, 224, 293, 1, 223, 28, 14, three, 91, 97, 1, 772, 23.12.98, 35, 1, 1, 148, 560, 240, 1, 779, 14.9.1999, 421, 14, 48, 321, one, two, one, 337, three, 124, 69, three, 34, 45, 401, 538, 349 So.2d 1156, 2d 548, 421, 2d 175, 535, 563, 410, 643, 464, 2d, 248, 465, 677, 487, 411, at least three, one, one, 1, 200

ORG: Amway India Enterprises and M/s.SQL Star International Ltd., M/s, Amway India Enterprises, Microsoft Office Project 2000, MS Project 2000 Full Packaged Program, MS Project, 2000, Macromedia Dream, Macromedia, Macromedia Flash, Templates and Components, Macromedia, Resource Library, PDF, EPS, Lotus, Lotus, Lotus, The Turbo Gold Software, MB, Back Office Server 2000, MS Exchange Server, MS Windows Server for, SQL Server, The Software License, MS Office, Microsoft Windows XP Professional, Windows XP Professional, Windows XP Professional, Microsoft Windows XP Professional, Assessing, CIT, AO, CIT, CIT, AO, CIT, CIT, Tribunal, Asahi India Safety Glass, C.O., C.O. No, Maruti Udyog Ltd., Maruti Udyog Ltd., Tribunal, Maruti Udyog Ltd., Tribunal, Arawali Constructions Co.(P) Ltd., ITR, Reliance, the Tribunal on the decision, Hon'ble Supreme Court, Scientific Engineering House Pvt.Ltd., CIT, ITR, Tribunal, the Tribunal on the decision, Hon'ble Supreme Court, Arvind Mills Ltd., CIT 197, ITR, Tribunal, Tribunal, the I.T. Rules, Tribunal, 31.3.2003, Inspecting Asstt, General Agency, ITD 6, the Division Bench, the Division Bench, City Crop Overseas Software Ltd., TTJ 87, Bank of Punjab Ltd., JCIT, TTJ, Asahi India Safety Glass, Tribunal, Maruti Udyog Ltd., Tribunal, Tribunal, Tribunal, Hon'ble Supreme Court, Alembic Chemical Works Ltd., Tribunal, the Division Bench, Division Benches, Tribunal, Amway India, the Division Bench of Tribunal, AO, AO, AO, AO, AO, CIT, CIT, Tribunal, Amway India Enterprise, Amway India Enterprises, CIT, G.E. Capital Services Limited, Delhi High Court, Tribunal, Court, Court, Tribunal, CIT v. K &amp, CTR, the Hon'ble Rajasthan High Court, Arawali Constructions Co.(P) Ltd., ITR, Hindustan Computers Limited, Rajasthan High Court, Hindustan Computers Limited, AO, CIT, Tribunal, Tribunal, Hindustan Computers Ltd., Court, Court, Court, Arawali Constructions Co(P) Ltd., Arawali Constructions Co.(P) Ltd., CIT, Hon'ble Bombay High Court, Borosil Glass Works Ltd., Shriram Refrigeration Industries Ltd., ITR, the Hon'ble Rajasthan High Court, the Hon'ble Court, the Hon'ble Rajasthan High Court, Maruti Udyog Ltd., ITD, Tribunal, Nos.72 &amp, CIT, Software, Arawali Constructions, Tribunal, Tribunal, Tribunal, Hon'ble Supreme Court, Arvind Mills Ltd., CIT 197 ITR 422, Lordships, Hon'ble Supreme Court, CIT, Asahi India Safety, Oracle Corporation, Software, 'Master Software License &amp, Service Agreement', Tribunal, Tribunal, Tribunal, Tribunal, Maruti Udyog Ltd., Escorts Ltd., ERP, Tribunal, ERP, Tribunal, Tribunal, Maruti Udyog Ltd., Arawali Construction Co.(P) Ltd., IBM India Ltd., CIT 105 ITD 1, Tribunal, Sonata Information Technology Limited, CIT, ITD 324, Tribunal, Reliance, Kolkata Tribunal, Peerless Securities Ltd., JCIT, M/s SQL.Star International Ltd., Agreement CLIENT, Program(s, Documentation, Program(s, Documentation, ORACLE, Oracle Corporation, ORACLE, Oracle, Counsel, Samsung Electronics Company Ltd., ITO, ITD, Bombay Bench, DCIT, Russia Scientific Research Institute of Cable Industry, ITD 69, Hero Honda Motors Ltd., JCIT, ITD, Shri Bajpai, Business Information Processing Services, Sonata Information Technology Ltd., CIT, ITD 324, Shriram Refrigeration Industries Ltd., CIT 127 ITR 746, xv).Alembic Chemical Works Co. Ltd., CIT The, CIT, Pumps) Ltd., CIT, P) Ltd., GTC, the Stock Exchange, the Stock Exchange Rules, M/s. Tube Investments of India Ltd, ERP, Oracle, ERP, ERP, ERP, ERP, Oracle Corporation, Appellant, the Income Tax Department, Capital Expenditure, Income Tax Appellate, ERP, ERP, ERP, ERP, ERP, ERP, Hon'ble Supreme Court, Empire Jute Co. Ltd., CIT, ITR, M/s Indo Rama Synthetics Limited, Intervene, Systems Applications &amp, SAP, ERP, the Hon'ble Supreme Court, Empire Jute Co. Ltd., CIT, ITR 1, SAP, SAP, Hon'ble Supreme Court, Tata Consultancy Services, State of, Andhra Pradesh 137, the Hon'ble Supreme Court, the Hon'ble Supreme Court, U.S. Regulations, The U.S. Regs, U.S. Regulations, U.S.Regulations, the Instructions of Taiwanese Authority, The Taiwanese Ministry of Finance, Motorola Inc., ITD 269, Nos.157 &amp, Gujarat Carbon Ltd., CIT v. Southern Roadways Ltd., ITR, CIT v. Southern Roadways Ltd., ITR, CIT v. K &amp, CTR 37, Business Information Processing Services, ITD 304, ACIT, JCIT v. Citicrop Overseas Software Ltd., TTJ, IBM India Ltd., CIT 290 ITR, the Hon'ble Supreme Court, Alembic Chemical Works Co. Ltd v., CIT, Judicial, the Hon'ble Supreme Court, CIT, Madras Auto Service, ITR, CIT, CTR, Madras High Court, CIT, ITR, CIT, HMT Ltd.203 ITR, Hon'ble Supreme Court, SAP, Glaxo Smithkline, Healthcare, CIT DR, ITD 119, Aravali Construction, Escorts Ltd., the Delhi High Court, K &amp, Co., M/s AMWAY, the Hon'ble Supreme Court, Balimal Naval Kishore, SC, Balimal Naval Kishore, the Supreme Court, Saravana Spinning Mills Pvt Ltd., ITR 201, SC, CIT 197 ITR 422, the Hon'ble Supreme Court, Mysore Minerals v., SC, the Delhi High Court, Balco -292 ITR 600, the Pune Bench, ERP, CIT -DR, Office, Excel, Power Pointwhich, CTR, Disc Operating, Office 97, ERP, SAP, CBDT, CIT, CIT, Co. Pvt, ITR 169, Computer Software, Board, the Hon'ble SC, Tata Consultancy Service, ITR 271, IBM, Bench, the Pune Bench, Sudharshan Chemical, ERP, the ITAT Special Bench, Motorola, the Hon'ble Delhi High Court, House, Act, Hon'ble Supreme Court, CIT 166 ITR 783, SC, the Hon'ble Apex Court, Heather v. P.E. Consulting Group Ltd., Chemical Works Co. Ltd., CIT 177 ITR 377, the Hon'ble Apex Court, the Hon'ble Apex Court, British Insulated Helsby Cables Ltd., AC 205, Assam Bengal Cement Co. Ltd., CIT 27, ITR, the Hon'ble Supreme Court, Sun Newspaper Ltd. &, Associated Newspaper Ltd., CLR, Hon'ble Supreme Court, Empire Jute Co. Ltd., CIT, CIT, Ciba of India. Ltd., ITR 692, the Hon'ble Supreme Court, the Hon'ble Apex Court, Arvind Mills Ltd., CIT, the Bombay Town Plan Scheme, the Hon'ble Supreme Court, the Hon'ble Apex Court, the Hon'ble Supreme Court, Assam Bengal Cement Co. Ltd., CIT 27, ITR, Hon'ble Supreme Court, Empire Jute Co. Ltd., CIT, Supreme Court, TCS, Hon'ble Supreme Court, Tata Consultancy Services, State of Andhra Pradesh 271, the Hon'ble Supreme Court, Hon'ble Supreme Court, Tata Consultancy Services, TCS, the Hon'ble Supreme Court, TCS, inter alia, the Andhra Pradesh General Sales Tax Act, the Hon'ble Apex Court, American Courts, Commerce Union Bank, Tidwell, State, Central Computer Service Inc., First National Bank of, First National Bank of Springfield v. Department of Revenue, Compuserve Inc., Lindley, N.E. 2d 360, the Hon'ble Supreme Court, fed, the American Courts, Hon'ble Supreme Court, South Central Bell Telephone Co., Comptroller of the Treasury, Equitable Trust Company, Chittenden Trust Co., Taxes, University Computing Company v., the State of Tennessee, Hasbro, Inc., Tax Administrator, the Hon'ble Supreme Court, 410 &amp, Function, Sales Tax v. M.P.Electricity Board 1968, the Hon'ble Apex Court

DATE: 20,04,105/-, 2001-2002, 2000, Windows 2000 Platform, Windows 2000, Windows 2000, its day, AY 1999-2000, 2002-03, AY 2002-03, AY 2002-03, AY 2001-02.However, AY 2001-02, 3287, 1962, today, about six months, about six months, 10.07.2007, running day, 1962, Assessment Year 200304 to, 2005, day, four months, six months, this period, day, under s. 10(2, the previous year, the previous year, 9 April 2006, 2005, 87, 39 years, 48 years, 95 years, Years, a couple of years, 1957, 2007, 14, 2003, 2005, 2003/2005, 2000, be.34, para-22, 32, 1972, between day and night, 41, 1926, 34, 1938, 61, five years, running day, 1957, 2d 1240, 48

GPE: A.Y., assessee, DR, DR, DR, Delhi, Delhi, Nos.68, Counsel, Delhi, USA, Delhi, Counsel, Assessee, Ruling, Delhi, Mumbai, Karnataka, Assessee, assessee, Apex, Ld, Ld, assesses.44, Alabama, Fort Worth, al v. City, Wallingford

PERSON: Flash, Schedule, Delhi Bench ', Delhi Bench, Hon'ble Rajasthan High Court, Delhi Bench, Oracle, Shri Syali, Lordships, Shri Syali, Shri Syali, Shri Syali, Hon'ble Delhi High Court, Shri Syali, Delhi Bench, Rs.1,39,91,022, Shri Syali, Shri Syali, Shri Syali, Shri Syali, Addl, Oracle, Shri Syali, Delhi Bench, Shri Syali, Appendix, Appendix, Shri Syali, Appendix, O.S. Bajpai, No.12, Oracle, Programs, Oracle, Delhi Bench, Addl, I.A.E.C., Kanpur Cigarette, Oracle, Oracle, Shri Seshadri, Oracle, Software License, Oracle, Shri Ajay Vohra, Shri Ajay Vohra, Shri Vohra, Shri Vohra, Shri Vohra, Shri Ajay Vohra, Tai-Tsai-Shui 9604520730, Shri Vohra, Vohra, Jaipur, Sumitomo Corpn India, Bangalore, Shri Vohra, Shri Vohra, Karnataka, Gemini Arts, Chiranjit Lal v. Union, Devidas Gopalkrishan v. State of Punjab, Arvind Mills, Shri Ajay Vohra, Maruti Udyog v. DCIT, Y2K, Arvind Mills, Devender Shanker, Copyright, Shri Devender Shankar, Linux, Devender Shankar, Devender Shankar, Oracle, Shri Devender Shankar, Shri M.S. Syali, Rex, Haridas Bhagat, Shri Syali, Shri Syali, Ajay Vohra, Seth Banarasi Das Gupta v., Atherton, Dixon J., Sidney J. Barthelemy, John H.Norberg

PRODUCT: Notes, ITD 119, 286, ACIT 8 SOT 167, Agreement, Notes, 201

LOC: Windows 2000 Server, Windows 2000, Windows 2000, Windows, Del, Windows 97, 2003, North East Datacom Inc.

PERCENT: 25%, 60%, 60%, 60%, 25%, 60%, 60%, 20%, 100%, 60%, 20%, 584 S.W

EVENT: AY 2003-04, AY 2003-04, S.W. 2d 405, S.W. 2d 445

WORK_OF_ART: Bangalore Bench, Bangalore Bench, Bangalore Bench, Jaipur):- Held, Copyright

NORP: Hon'ble, Hon'ble, Hon'ble, ITAT, Intervener, Oracle, Taiwanese, Taiwanese, Taiwanese, Hon'ble, Hon'ble, Sudharshan, Aravali Constructions, Aravali Constructions, Swiss, Swiss, Swiss

FAC: Hon'ble Delhi High Court, Hon'ble Delhi High Court, the Black Law's Dictionary, the Delhi Bench, Maruti Udyog

ORDINAL: third, 3rd, firstly, secondly, firstly, first, first, First