Computer Program - Judgment Search Results

Commissioner of Customs, Chennai Vs. Pentamedia Graphics Ltd.

Court: Supreme Court of India

Reported in: 2006(198)ELT164(SC); JT2006(5)SC596; 2006(5)SCALE577; (2006)9SCC502

..... the totality of programme usable on a particular kind of computer together with the documentation associated with a computer program encyclopedia britannica defines software to mean software is an ..... entire set of programs procedure and routines associated with the operation of a computer system including .....

Sonata Information Technology Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2006)103ITD324(Bang.)

..... can be considered as literary work the concept or idea of algorithms frequently used in computer programming is not capable of copyright protection punched cards contain certain information in a particular ..... entitled to copyright protection a source code is a computer programme written in any of the several programming languages employed by computer programmers an object code is the version of a .....

Microsoft Corporation Vs. Deepak Raval

Court: Delhi

Reported in: LC2007(1)72

..... in any other manner amounting to infringement of the plaintiff s copyright in the said computer programs and related manuals b an order for permanent injunction restraining the defendants their directors officers ..... this software sold by the defendants thereforee atleast 36 computers in a year would have been pre loaded with the visual studio software program 9 that in the light of the above .....

Sudarshan Chemical Industries Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)110ITD171(Pune.)

..... nature that the license fee paid for the user of a computer program could not be covered by the provisions of section 32 l ..... representative that the license fee paid for the user of a computer program could not be covered by the provisions of section 32 l ..... assets the rate of 60 per cent applicable in respect of computers including computer software was introduced for and from asst yr 2003 04 .....

Mphasis Bfl Ltd. Vs. Income Tax Officer (Taxation)

Court: Income Tax Appellate Tribunal ITAT

..... if electronic storing is permitted without licence it will facilitate large scale piracy of computer programming 3 3 the learned commissioner appeals held that licence in the software programme transaction ..... a particular arrangement regarding the use and exploitation of the programme although the term computer software is commonly used to describe both the programmes in which the intellectual .....

Morgan Stanley and Co. Vs. Dit(international Taxation)mumbai

Court: Authority for Advance Rulings

..... footing that it is a valid agreement in law msas develops computer software including customized electronic data or product or computer programs which are of critical relevance for the various divisions of the ..... and technical services to morgan stanley group these activities fall within the extended definition of computer software under explanation 2 to section 10a read with notification no so 890 e .....

South Asia Tyres Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

..... and files including without limitation all financial local tax accounting personnel files and records and computer programs used with respect to or relating to the assets or the undertaking excluding copies prepared ..... cost of various assets in their books of account which cannot constitute the basis for computation of profits of the assessee seller on the basis of these observations it was pointed .....

Commissioner of Customs Vs. Crown International and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... revenue is in appeal a the respondents are merchant exporters they purchased cd roms containing computer programs from the manufacturer thereof m s padmini polymers ltd the purchase price was rs 640 .....

Dewsoft Overseas Pvt. Ltd. Vs. Commissioner of Sales Tax

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)6STT175

..... data base access service it is being pointed out that subjects taught range from computer language programming and providing computer service like website creation 4 it is also being pointed out that amount .....

Commissioner of Customs Vs. Hewlett Packard India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(107)ECC49

..... store monitors and i o driers these monitors and drivers are needed whenever the computer is used programs stored in rom are called firmware from the above it is clear that firmware ..... category of peripheral devices because they are separate from the main computer most devices whether peripheral or not require a program called a device driver that acts as a translator converting general .....